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The Court of Justice of the European Union has set aside the EU General Court’s judgment and annulled the Commission’s decision in the Fiat Chrysler Finance Europe (

This Order will update the definition of ‘transfer pricing guidelines’ to refer to the 2022 OECD's Transfer Pricing Guidelines. This Order comes into force on 1 January 2023.

HMRC has announced that it will increase its late payment interest rates to reflect the rise in the Bank of England base rate. The Bank of England raised interest rates to 3% on 3 November 2022. Generally HMRC’s late payment interest rate is set, by regulation, at the Bank of England base rate plus 2.5% (other than in respect of corporation tax quarterly instalments). For quarterly instalments payments, HMRC’s interest rate is set at the Bank of England base rate plus 1%.

The Department for Business, Energy and Industrial Strategy has issued regulations to implement the energy bill relief schemes in Great Britain and Northern Ireland.

The CIOT has responded to the Office of Tax Simplification (OTS) call for evidence on Review of hybrid and distance working.

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

The OTS has published a report on the income tax rules for residential property income, exploring the common complexities, issues, and concerns facing taxpayers.

HMRC has launched a new service allowing HMRC online gForms to be viewed in full before completion.

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

HMRC has informed the CIOT that it is launching a new campaign in November 2022 to tackle non-compliance linked to offshore corporates owning UK property.

The consolidated text of the 1947 UK-Saint Kitts and Nevis Double Taxation Agreement has been added to the HMRC tax treaties page.

HMRC has updated its guidance with information on how to apply for advance assurance for all venture capital schemes except Social Investment Tax Relief using the new online form.

HMRC has added and updated factsheets which provide details of the different measures contained in the Economic Crime and Corporate Transparency Bill.

The Chancellor has announced that the economic statement which was due on 31 October 2022 will now take place on 17 November 2022.

Rishi Sunak has taken office as the UK’s next Prime Minister following Liz Truss’s resignation.

HMRC has published details of a series of information events for public authorities on the new UK subsidy control regime.

HMRC is consulting on changes to its current suite of statistical publications. The consultation will run until the 16 January 2023.

HMRC has published new guidance on what tax agents need to tell HMRC if their business is changing in some way.

HMRC has launched a consultation on the draft regulations to implement the Organisation for Economic Co-operation and Development’s (OECD’s) Model Reporting Rules for Digital Platforms.

These Regulations bring into effect 2022 Convention and Protocol Arrangements between the UK and the government of Luxembourg, which was signed on 7 June 2022.