ÀÏ˾»úÎçÒ¹¸£Àû

Finance Bill 2022 was published on 4 November 2021.

These regulations designate those freeport tax sites within, or connected to, a freeport in which plant and machinery allowances, structures and buildings allowances and stamp duty land tax reliefs are available. These Regulations come into force on 19 November 2021.

HMRC has updated its guidance on the recovery loan scheme to state that the scheme would be extended until 30 June 2022 as announced at the Autumn Budget 2021 and include the changes applicable from 1 January 2022.

The Association of Taxation Technicians (ATT) has welcomed the move to extend the deadline for reporting capital gains tax on residential property disposals from 30 days to 60 days for disposals on or after 27 October 2021. Disposals before this date will still need to meet the 30-day requirement.

The Department for Business, Energy & Industrial Strategy, HM Treasury and HMRC have jointly launched a consultation to seek views on the introduction of a corporate UK re-domiciliation regime to support companies seeking to relocate to the UK.

HM Treasury has published the outcomes of its consultation on the fundamental review of business rates, the changes the government will pursue and a broad timeline for implementation of those changes.

The Chartered Institute of Taxation (CIOT) and Low Incomes Tax Reform Group (LITRG) have published a response to the Scottish Government's consultation 'Tax Policy and the Budget - a framework for tax'.

A summary of the main tax measures announced at the Autumn Budget on 27 October 2021.

25 October 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The Chartered Institute of Taxation (CIOT) has responded to HMRC’s consultation on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority where the platform is resident, incorporated or managed, and also to the sellers.

In a written statement to Parliament, Lucy Frazer MP, financial secretary to the Treasury, has confirmed that the Finance Bill 2021–22 will be published on 4 November 2021.

HM Treasury has published its final report following the Net Zero Review as part of its Net Zero strategy. The report considers, amongst a wide range of other policy issues, the material fiscal consequences of the strategy.

18 October 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published the synthesised text of the UK’s double tax convention with Oman as modified by the Multilateral Instrument (MLI).

The OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has published its fourth annual review of BEPS Action 13 on transparency of global operations of large MNEs and BEPS Action 14 on resolution of tax related disputes between jurisdictions.

HMRC has published new guidance on changes to the new rules for renewing taxi, private hire or scrap metal licenses from April 2022.

HMRC has published Agent Update issue 89 (October 2021) providing a round-up of recent developments for tax agents and advisers.

The OECD has published the secretary-general’s report to the October 2021 meeting of G20 leaders in Italy, covering the Two-Pillar solution to address the tax challenges arising from the digitalisation of the economy, tax policy aspects of climate change, developing countries and the OECD/G20 Inclusive Framework on BEPS, and tax and fiscal policy after the coronavirus (COVID-19) crisis.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

HMRC has published a new guidance on how to reduce the risk of using a non-compliant umbrella company for UK agencies or businesses who utilise temporary labour.