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A consultation has been launched on the design of the new Residential Property Developer Tax (RPDT). The tax is one of the government鈥檚 measures to bring an end to unsafe cladding, provide reassurance to homeowners and support confidence in the housing market. The consultation closes at 11:45pm on 22 July 2021.

KPMG Germany has produced a report on the impact for business of Brexit, 100 days after the end of the transition period.

The Financial Services Bill has received Royal Assent and is now law. Among other things, the Financial Services Act contains measures that enable the implementation of the remaining Basel III standards and a new prudential regime for investment firms, and give the Financial Conduct Authority (FCA) additional powers to oversee an orderly transition away from the LIBOR benchmark.

HMRC has updated its guidance on stamp duty reliefs and exemptions to confirm stock transfer forms stamped under the new stamp duty procedures will be 鈥榙uly stamped鈥�.

HMRC has published new guidance which details how and what agency workers or contractors will be paid if they work through an umbrella company.

The Association of Taxation Technicians (ATT) has shared HMRC鈥檚 update on changes to the PAYE online for agents service.

The Council of the European Union adopted the decision on the final conclusion of the EU-UK Trade and Cooperation Agreement (TCA) (as well as the Security of Information Agreement (SIA)) on 29 April 2021. With internal EU ratification procedures finalised, the UK will be notified of the outcome, while the agreements and accompanying texts are to be published in the Official Journal of the European Union (OJEU) by 30 April 2021. Both the TCA and SIA will then enter into force on 1 May 2021. Commenting on this development, Laura Rees-Evans of Fietta LLP notes the welcome certainty that ratification of the deal provides.

These Regulations give effect to preferential import duty arrangements resulting from various free trade agreements entered into between the UK and other countries.

HMRC has updated its guidance on extended loss carry back claims for companies and unincorporated businesses to add information on submission of amended company tax returns and making a de minimis claim outside of a company tax return.

These Regulations update the 鈥淭ariff of the United Kingdom鈥� reference document which was given effect by the Customs Tariff (Establishment) (EU Exit) Regulations, SI 2020/1430.

The European Commission has published a report on the new EU-wide VAT e-commerce rules that will come into force on 1 July 2021.

HMRC has published new guidance on how to report support payments relating to self-isolation due to coronavirus (COVID-19), on the self-assessment鈥痶ax return.

These Regulations provide for the mandatory reporting of certain types of non-taxable payments to HMRC through the Real Time Information (RTI) system.

HMRC has updated its tax credit guidance to add a list of coronavirus-related payments which must be included in the calculation of income for the purposes of tax credit claims and renewals.

HMRC has published new guidance on how to claim VAT relief on goods imported into Northern Ireland from outside the EU for onward supply to the EU.

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

These regulations introduce a number of legislative changes to ensure that the UK鈥檚 customs regime functions as intended from the end of the transition period following the withdrawal of the UK from the European Union.

HMRC has released its Stamp Taxes Newsletter for April 2021.

HMRC has updated its import, export and customs guidance to reflect the Post Brexit regime. The update covers the period from 20 April 2021 to 26 April 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.