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These Regulations set out whether a relationship between two companies amounts to 鈥渟ubstantial commercial interdependence鈥�.

The CIOT has published its comments to the Public Bill Committee on the Levelling up and Regeneration Bill.

21 November 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published Agent Update issue 102 (November 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The OECD has published the comments received on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One.

The Office of Tax Simplification (OTS) has announced that its formal closure will take effect when the Spring Finance Bill 2023 receives Royal Assent.

Chancellor Jeremy Hunt delivered his Autumn Statement 2022 on 17 November 2022, setting out proposals to address a £55bn gap in the UK鈥檚 finances, with half of that amount being raised through increased taxation.

These Regulations provide that HMRC may deliver and serve documents or notices to either a company鈥檚 registered office or the address provided on a land transaction return. These Regulations come into force on 6 December 2022.

The CIOT has responded to the House of Lords Finance Bill Sub-Committee call for evidence on the draft Finance Bill clauses in relation to R&D.

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, SI 2017/692 to substitute the list of high-risk third countries in Schedule 3ZA for a new list.

HMRC has updated its guidance on using Alternative Dispute Resolution (ADR) to settle a tax dispute at section.

HMRC鈥檚 Stakeholder Digest (10 November 2022) provides a round-up of recent news and updates.

The UK has signed up to two new OECD multilateral agreements which will facilitate the exchange of information from digital platforms and on Common Reporting Standard avoidance arrangements.

14uk November 2022 - 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 OECD consultation on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One.

These Regulations introduce transitional provisions to support insurance companies which adopt IFRS 17 from 1 January 2023.

These Regulations bring into force the amendments made by

These Regulations extend by 12 months the transitional arrangements under

The UK Parliament Public Accounts Committee is seeking evidence on the design, implementation and administration of the Digital Services Tax (DST) and HMRC鈥檚 readiness to replace it with OECD reforms.

These Regulations amend the Hybrid and other mismatch rules to retain an exemption for certain regulatory capital instruments issued by banks. These Regulations come into force on 31 December 2022.