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HMRC guidance: CJRS and SEISS ended on 30 September

HMRC has updated its guidance on the Coronavirus Job Retention Scheme (CJRS) and Self-Employment Income Support Scheme (SEISS) to reflect the end of both schemes on 30 September 2021.

01 Oct 2021 00:00 | Published by a Tolley Employment Tax expert

Andorra, Namibia and Spain take further steps to strengthen their tax treaties

Namibia has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting bringing the total number of jurisdictions that participate in the Convention to 96.

01 Oct 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

HMRC guidance: Stamp Duty Land Tax residential property rates revert to pre-pandemic levels

HMRC has updated its guidance on Stamp Duty Land Tax (SDLT) following the end of the temporary extended nil-rate band thresholds on 30 September 2021.

01 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

Pension schemes newsletter 133: September 2021

HMRC has published pension schemes newsletter 133, which informs relevant stakeholders of the latest news and updates regarding pension schemes.

30 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

SI 2021/1088 The Social Security (Switzerland) Order 2021

This Order makes provision for the modification of certain social security legislation, to give effect to the Convention on Social Security Coordination between the UK and the Swiss Confederation which was signed on 9 September 2021.

30 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

HMRC Customer Engagement and Support Team (CEST) updated information

The CIOT has information from HMRC on its dedicated Customer Engagement and Support Team (CEST) and the support it can offer mid-sized businesses with complex tax issues.

30 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

South Korea: tax treaties

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

29 Sep 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Rwanda commits to start automatic exchange of financial account information

Rwanda has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2024.

29 Sep 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Switzerland: tax treaties

HMRC has published the Switzerland-UK memorandum of understanding (MOU) on arbitration under Article 24 of the UK-Switzerland Double Tax Convention.

29 Sep 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

SI 2021/1091 The Corporate Insolvency and Governance Act 2020 (Coronavirus) (Amendment of Schedule 10) (No. 2) Regulations 2021

These Regulations substitute a second, replacement Schedule 10 to the Corporate Insolvency and Governance Act 2020. These Regulations replace SI 2021/1029 which contained an error and are revoked by regulation 2 of these Regulations. Regulations 1 and 2 come into force on 28 September 2021 and the remainder of these Regulations come into force on 1 October 2021.

29 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Iceland: tax treaties

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

29 Sep 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Making Tax Digital Update for Agents: September 2021

The Chartered Institute of Taxation (CIOT) has published HMRC’s update for Agents for the month of September in relation to Making Tax Digital (MTD).

28 Sep 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 27 September 2021

HMRC has updated its import, export and customs guidance to reflect the post Brexit regime. The update covers the period from 20 September 2021 to 27 September 2021.

28 Sep 2021 00:00 | Published by a

Delays to processing 2020-21 Self Assessment tax returns-SEISS grants

The Association of Taxation Technicians (ATT) has published HMRC’s update for its members from the Agent Forum held on 23 September 2021.

28 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 27 September 2021

HMRC has updated its import, export and customs guidance to reflect the post Brexit regime. The update covers the period from 20 September 2021 to 27 September 2021.

28 Sep 2021 00:00 | Published by a

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 27 September 2021

HMRC has updated its import, export and customs guidance to reflect the post Brexit regime. The update covers the period from 20 September 2021 to 27 September 2021.

27 Sep 2021 00:00 | Published by a

Weekly roundup of HMRC manual changes: 27 September 2021

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

27 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Tax news roundup: 27 September 2021

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

27 Sep 2021 00:00 | Published by a

Making flexible working the default

The Department for Business, Energy & Industrial Strategy has launched a consultation to seek views from individuals and businesses on proposals to reform flexible working regulations.

24 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

SI 2021/1076 The Income Tax (Digital Requirements) Regulations 2021

These Regulations make provision under Schedule A1 of Taxes Management Act 1970 (which is not yet in force) for digital reporting and record keeping in relation to income tax (known as making tax digital (MTD). These Regulations come into force on 6 April 2024.

24 Sep 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

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