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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 a new factsheet about the penalties HMRC may charge if taxpayers are involved in electronic sales suppression (ESS).

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

We understand that HMRC is undertaking a consultation with members of the Land & Property Liaison Group regarding proposed changes to the processing of notifications of options to tax land and buildings.

Chancellor Jeremy Hunt delivered his Autumn Statement 2022 on 17 November 2022, setting out proposals to address a £55bn gap in the UK’s 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’s registered office or the address provided on a land transaction return. These Regulations come into force on 6 December 2022.

HMRC has published updated guidance on how to apply for a certificate of residence to claim tax relief abroad. In particular, the guidance for companies applying for a certificate of residence was updated on 16 November 2022.

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

14uk November 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

These Regulations extend by 12 months the transitional arrangements under

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.

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.

HMRC has published pension schemes newsletter 144.

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.