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The European Commission has proposed new tax transparency rules for all service providers facilitating transactions in cryptoassets for customers resident in the European Union.

The Council of the European Union has reached an agreement to implement at EU level the minimum taxation component for largest corporations, known as Pillar 2, of the OECD鈥檚 reform of international taxation.

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

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

HMRC has published a summary of responses to the consultation on the expansion of the Investment Management Exemption (IME) to include transactions in cryptoassets. This consultation ran from 23 May 2022 to 18 July 2022.

The Swiss Council of States (upper chamber of parliament) has approved for ratification the social security convention with the UK.

This Order amends sections 150(1), 155(1B)(b), and 161(b) of the Income Tax (Earnings and Pensions) Act 2003.

5 December 2022 - 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 Capital Gains tax on UK property or land.

The House of Commons Public Bill Committee has reported the adoption of government amendments to the Economic Crime and Corporate Transparency Bill (the Bill). The Committee has also reported the withdrawal of amendments in the name of Dame Margaret Hodge proposing an offence of failure to prevent fraud or money laundering.

The text of the 2022 UK-Brazil Double Taxation Convention has been added to the HMRC tax treaties page.

HMRC has published pension schemes newsletter 145.

HMRC鈥檚 Stakeholder Digest (24 November 2022) provides a round-up of recent news and updates.

HMRC has published revised advisory fuel rates for company cars which apply from 1 December 2022.

On 22 November 2022, HM Treasury published the Autumn Finance Bill 2022 legislating for key tax changes announced by the Chancellor at the Autumn Statement 2022 on 17 November 2022.

HMRC has published several tax information and impact notes (TIINs).

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.