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The CIOT has responded to the HMRC consultation on the Reform of UK law in relation to transfer pricing, permanent establishment and Diverted Profits Tax.

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

HMRC has published directions under

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

HMRC is increasing the late-payment interest rate to 7.75% and the repayment rate to 4.25% from 22 August 2023. Interest on quarterly instalment payments of corporation tax is also increased from 14 August 2023.

The government has launched England’s second Investment Zone in Liverpool focused on life sciences.

The Treasury Committee calls for a systematic review into the cost of over a thousand tax reliefs which complicate the tax system and are open to abuse.

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

HMRC has updated its guidance on working out the balancing charge when a plant or machinery is sold or disposed by a company after claiming allowances for them.

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

The UKEB has confirmed the adoption of amendments to IAS 12 International Tax Reform: Pillar Two Model Rules which was issued by the IASB in May 2023.

The Order brings into effect the first-time comprehensive Double Taxation Convention between the UK and San Marino which was signed on 17 May 2023.

The CIOT and ATT have responded to the HMRC consultation on Charities tax compliance. The consultation explored reasonable and proportionate changes on how to reform some tax relief rules that do not work as intended.

This Order brings into effect the first-time comprehensive Double Taxation Convention between the UK and Brazil was signed on 29 November 2022. It also brings into effect a 2005 Agreement.

HMRC has updated multiple guidance notes on Research and Development (R&D) tax relief.

The CIOT has responded to the HMRC consultation on Construction Industry Scheme reform.

138 members of the OECD/G20 Inclusive Framework on BEPS have agreed an 'Outcome Statement' on progress towards implementation of Pillars One and Two.

These Regulations set out the form and content of transfer pricing documentation which must be kept and preserved to support MNEs' transfer pricing positions.

HMRC has responded to the CIOT's submission: 'Uncertainties in relation to Structures and Buildings Allowances'.

HMRC has published Agent Update issue 110 (19 July 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.