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The CIOT has commented on the Draft Finance Bill 2024 legislation on additional tax reliefs for research and development-intensive small and medium-sized enterprises and the potential merged R&D scheme.

This Order appoints 30 September 2023 as the day on which the late-payment and repayment interest provisions come into force for the purposes of the economic crime (anti-money laundering) levy.

According to a new OECD report, Tax policy has played a central role as governments have sought to shield households and businesses from the impact of decade-high inflation levels.

HMRC is reminding companies that additional information forms (AIF) are required for all claims for research and development (R&D) tax relief.

11 September 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

These Regulations increase the amounts to be used in calculating payments in lieu of training (PILOT) payable where operators are not able to meet the minimum training obligation.

The OECD Secretary-General鈥檚 Tax Report to G20 leaders has been published.

HMRC has updated its guidance on reportable cross-border arrangements under the Mandatory Disclosure Rules (MDR).

The ATT has submitted comments on the draft Finance Bill 2024 legislation which will enable HMRC to specify additional information to be reported in tax returns and via PAYE.

Papua New Guinea has deposited its instrument of ratification for the BEPS Multilateral Convention (MLI) and Romania has completed its internal procedures for the entry into effect of the MLI.

The CIOT has responded to the HMRC consultation on Tackling non-compliance in the umbrella company market.

HM Treasury has announced that Autumn Statement 2023 will take place on Wednesday 22 November 2023

4 September 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

The CIOT has responded to the public consultation on 鈥淧illar One - Amount B鈥� published on 17 July 2023 by the OECD relating to the simplification of transfer pricing rules.

HMRC has launched a technical consultation seeking views on draft tax regulations to specify which assets are to be treated as structural assets of an insurance company鈥檚 long-term business.

29 August 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

Tunisia has deposited its instrument of ratification for the BEPS Multilateral Convention.

21 August 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

Russia has suspended substantially all material provisions of many of its Double Taxation Agreements

HMRC has published Agent Update issue 111 (17 August 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.