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HMRC has published a new guidance on steps to be taken before registering as a professional tax agent.

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

The European Commission has launched a consultation on options  to address the role of enablers who contribute to tax evasion and aggressive tax planning.

These Regulations provide a new list of high-risk third countries in relation to which enhanced due diligence requirements apply under the principal Money Laundering Regulations.

The CIOT has responded to the HM Treasury’s review of potential reforms to UK's capital allowance regime.

HMRC has updated its disclosure of tax avoidance schemes (DOTAS) and the disclosure of tax avoidance schemes: VAT and other indirect taxes, (DASVOIT) guidance.

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

The UK government intends to publish draft legislation for Finance Bill 2023 on 20 July 2022.

The primary threshold for Class 1 NICs increased to £12,570 on 6 July 2022, bringing the threshold into line with the income tax personal allowance.

HMRC has launched a consultation on potential options for reform of the tax treatment of cryptoasset loans and ‘staking’ in the context of decentralised finance. The consultation runs until 31 August 2022.

This Order provides that the ten specified securities are 'gilt-edged securities' and therefore gains on their disposal are not chargeable gains for the purposes of capital gains tax or corporation tax on chargeable gains.

HMRC has launched a consultation seeking views on the use of MTD compatible software to keep and preserve business records, send quarterly updates to HMRC, and submit an end of period statement. This consultation closes on 28 July 2022.

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

The ATT cautions that proposed reforms to the capital allowances regime overlook the needs of small businesses and may detract from continued investment and growth in the UK.

These Regulations set out a number of requirements for information that must be provided and verified to the registrar in relation to the Register of Overseas Entities which is to be introduced by Part 1 of the Economic Crime (Transparency and Enforcement) Act 2022.

These Rules are part of the implementation of the new Register of Overseas Entities. They make changes to the rules applying to the registration and transfer of land (including changes to various Land Registry forms) where the land is purchased or disposed of by an overseas entity.

HMRC has updated its Expenses and benefits from employment, Directors’ loan accounts, National Insurance contributions and statutory payments and VAT partial exemption toolkits.

The Remote Observation and Recording (Courts and Tribunals) Regulations 2022, SI 2022/705, which were made under section 85A of the Courts Act 2003 (which was itself introduced by section 198 of the Police, Crime, Sentencing and Courts Act 2022), came into force on 28 June 2022. Also on 28 June 2022, the Lord Chief Justice and the Senior President of the Tribunals published Practice Guidance on Remote Observation of Hearings—New Powers in order to help judicial office holders understand and apply the law.

HMRC has published pension schemes newsletter 140, to update stakeholders on the latest news and updates regarding pension schemes.

The UK and Scottish Governments have announced that an independent report has been commissioned to evaluate the block grant adjustment funding arrangements for tax and welfare devolution against the principles agreed by the Smith Commission.