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16 October 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

The CIOT has made an Autumn Statement 2023 representation on Cryptoassets and their treatment for tax purposes.

The CIOT has published its comments on Stamp Taxes on Shares: Removal of 1.5% charge on issues and certain related transfers.

The OECD's Forum on Tax Administration (FTA) has held its annual Plenary meeting, bringing together tax commissioners and delegates from across the globe, including representatives from international organisations, regional tax administration bodies, business and academia.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework) has released the text of a new multilateral convention that updates the international tax framework to co-ordinate a reallocation of taxing rights to market jurisdictions, improve tax certainty, and remove digital service taxes.

10 October 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

These draft regulations are intended to allow employers to delay reporting an advance payment of salary (‘salary advance’) made to an employee until payment of the remainder of that salary instalment, where certain conditions are met.

The Value Added Tax (Drugs and Medicines) Order 2023 (

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 published new guidance for agents and individuals on the McCloud public service pensions remedy.

HMRC has formally authorised the online submission of information setting out how an individual’s tax position has changed as a result of the public service pension schemes remedy.

HMRC have issued new guidance on how to claim an Economic Crime Levy refund.

This Order provides for relief from land and buildings transaction tax in designated Scottish green freeport tax sites.

Spotlight 63 highlights an avoidance scheme marketed to landlords which claims to bypass the restrictions on mortgage interest relief, reduce taxable profits from the property business and reduce CGT and IHT. HMRC is clear that the scheme is not effective.

The OECD/G20 Inclusive Framework on BEPS has concluded negotiations on a multilateral instrument that will protect the right of developing countries to ensure multinational enterprises pay a minimum level of tax on a broad range of cross-border intra-group payments, including services.

A new Practice Direction requires documents to be submitted to the Upper Tribunal electronically via the Tribunal’s CE-File secure online portal.

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.

Details of updates to HMRC import, export and customs guidance for the period from 26 September 2023 to 3 October 2023.

The Trader Support Service (TSS) that helps those moving goods between Great Britain and Northern Ireland has been extended until December 2024.