ÀÏ˾»úÎçÒ¹¸£Àû

The Chartered Institute of Taxation (CIOT) has commented on the draft Finance Bill 2021-22 legislation and HMRC guidance on notification of uncertain tax treatment by large businesses.

The Chartered Institute of Taxation (CIOT) has commented on the Finance Bill 2021-22 draft legislation on powers to tackle electronic sales suppression (ESS).

HMRC has added the UK-Taiwan 2021 protocol to the 2002 double taxation agreement in August 2021 to its international treaty collection.

HMRC has updated its guidance on Statutory Sick Pay (SSP) rules to include details on airmen and continental shelf workers.

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.

HMRC has updated its import, export and customs guidance to reflect the post Brexit regime. The update covers the period from 6 September 2021 to 13 September 2021.

These Regulations amend the Tonnage Tax (Training Requirement) Regulations 2000, (SI 2000/2129), to increase the amounts to be used in calculating payments in lieu of training payable under those Regulations. These Regulations come into force on 1 October 2021.

These Regulations substitute a new Schedule 10 to the Corporate Insolvency and Governance Act 2020 (CIGA 2020) to introduce new tapering measures restricting the use of winding up petitions with effect from 1 October 2021. This instrument implements these measures to 31 March 2022. These Regulations come into force on 29 September 2021.

HM Treasury has made a further Treasury Direction setting out the functions of HMRC for payments under the coronavirus (COVID-19) support scheme for working households receiving tax credits.

These Regulations amend the Insolvency (England and Wales) Rules 2016, (SI 2016/1024), to provide permanent procedural rules for the company moratorium procedure introduced into the Insolvency Act 1986 by the Corporate Insolvency and Governance Act 2020 (CIGA 2020). These Regulations come into force on 1 October 2021.

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

HMRC has updated CWG2: further guide to PAYE and National Insurance contributions in Section 4.5 which covers employees coming to or leaving the UK.

These Regulations revoke the Value Added Tax (Treatment of Transactions) Order 1992, SI 1992/630 in order to ensure that SI 1992/630 cannot be exploited by government departments in order obtain a full refund of VAT on their employees’ own private vehicles.

These Regulations amend The Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) Regulations 2015 (SI 2015/130) to reflect changes made in consequence of the introduction of the promotion structures provisions into Part 5 of the Finance Act 2014 by Schedule 30 to the Finance Act 2021.

HMRC announced on 9 September 2021 that it is offering a limited number of agents the opportunity to try out a more efficient VAT refund application service until 30 November 2021.

These Regulations amend the Indirect Taxes Regulations (SI 2017/1215) reflect changes made to Schedule 17 to the Finance (No. 2) Act 2017 by the Finance Act 2021.

These Regulations amend the Tax Avoidance Schemes (Information) Regulations (SI 2012/1836) to reflect changes made to Part 7 of the Finance Act 2004 by the Finance Act 2021.

The Health and Social Care Levy Bill has been introduced to Parliament.

HMRC has further updated its guidance for employers on rates and thresholds to clarify the application of the new Health and Social Care Levy.

HMRC has published details of the settlement opportunities for tax owed as a result of the Court of Appeal decision (