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

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

HMRC is increasing the late payment rate of interest to 6.5%, and the repayment interest rate to 3% from 21 February 2023. Interest on quarterly instalment payments of corporation tax is also increased from 13 February 2023.

OEDC has published a Manual on the Handling of Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs), in line with the Forum on Tax Administration's (FTA) tax certainty agenda.

This Order states the annual chargeable amounts of the annual tax on enveloped dwellings for chargeable periods beginning on or after 1 April 2023.

HMRC has published a new manual on Alternative Dispute Resolution.

The Economics Affairs Finance Bill Sub-Committee has published its report on Research and development tax relief and expenditure credit.

The OECD/G20 Inclusive Framework on BEPS has released technical guidance on the Global Anti-Base Erosion Model Rules (Pillar Two).

The CIOT has made budget representations on ‘CGT – relief for gifts of business assets’ and ‘Company purchase of own shares – multiple completion contracts’.

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

The OECD has published public comments on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules.

HMRC’s Stakeholder Digest (26 January 2023) provides a round-up of recent news and updates.

New legislation introduces the long-anticipated VAT margin scheme for second-hand motor vehicles bought in Great Britain and removed to Northern Ireland or exported to the EU for resale, side-stepping the restriction on second-hand margin schemes in the Northern Ireland Protocol.

The OECD has agreed a new assessment methodology for continuing the robust peer review process that seeks to increase efficiencies and improve the timeliness of the resolution of double taxation disputes.

The OECD has published public comments on the draft Multilateral Convention (MLC) provisions on digital services taxes (DSTs) and other relevant similar measures under Amount A of Pillar One.

23 January 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 spotlight on tax avoidance arrangements seeking to avoid corporation tax, income tax and national insurance contributions by using unfunded pension arrangements.

This instrument implements the Organisation for Economic Co-operation and Development’s (OECD) Model Mandatory Disclosure Rules (MDR) for Common Reporting Standard (CRS) Avoidance Arrangements and Opaque Offshore Structures.

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

A consultation has been launched seeking views on simplification of the UK’s R&D tax relief system. The consultation closes on 13 March 2023.