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On 22 September 2022, the government introduced the Retained EU Law (Revocation and Reform) Bill 2022 to Parliament. Previously referred to as the 鈥楤rexit Freedoms Bill鈥�, the legislation is intended to 鈥榩ut the UK statute book on a more sustainable footing鈥� post-Brexit, by ending the special status of retained EU law under UK law. Announcing the Bill, the government noted that retained EU Law 鈥榳as never intended to sit on the statute book indefinitely鈥�. Accordingly, the Bill makes provision for abolishing the special status of retained EU law in UK law from the end of 2023 and will enable the government to specify, amend, repeal and replace retained EU law more easily via secondary legislation. The Bill contains provisions on sunsetting the majority of retained EU law, ending the principle of supremacy of retained EU law and associated EU law principles in UK law, creating a new category of 鈥榓ssimilated law鈥�, facilitating departures from retained EU case law, allowing easier modification of retained EU legislation, and further powers relating to EU law and assimilated law. It also contains provisions on the abolition of the business impact target.

Matt Spencer, Partner at Kingsley Napley and chartered tax advisor considers the headline announcements from the Chancellor's Growth Plan 2022 and comments on the package of changes in relation to SDLT.

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer鈥檚 behalf.

HMRC has published Agent Update issue 100 (September 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has updated VAT Notice 701/1 to add information in relation to the stage 2 test.

The CIOT has responded to the HMT consultation on Sovereign immunity from direct taxation.

The UK government has published detail of its new energy price support scheme for non-domestic customers in Great Britain.

HMRC has published the UK-Luxembourg memorandum of understanding (鈥淢OU鈥�) on the arbitration process under Part VI of the Multilateral Instrument.

HMRC has updated its Employer Bulletin with a revised start date of the variable payment plan service.

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

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 12 September 2022 to 20 September 2022.

Bulgaria has deposited its instrument of ratification for the BEPS Multilateral Instrument.

The Chartered Institute of Taxation (CIOT) and Low Incomes Tax Reform Group (LITRG) have responded to the call for evidence on Scottish Government block grant adjustments for tax and welfare devolution. In addition, the closing deadline for responses has been extended to 26 September.

The CIOT has responded to the HMRC consultation on raising standards in tax advice: protecting customers claiming tax repayments.

An information paper on the forthcoming Commission proposal for a directive to tackle the role of enablers involved in facilitating tax evasion and/or aggressive tax planning in the European Union has been prepared for the purposes of a meeting of the members of the Platform for tax good governance.

ICAEW鈥檚 Tax Faculty has published the corrected statement made by the government on the amount that employers can reimburse free of income tax and national insurance contributions (NIC) in relation to business mileage for the use of the employee鈥檚 own car.

Advocate General Rantos recommends that the Court of Justice of the European Union finds that imposition of an immediate tax charge on asset transfers outside the UK tax net is compatible with EU law.

Under BEPS Action 14, jurisdictions committed to implement a minimum standard to improve the resolution of tax-related disputes between jurisdictions. Stage 2 peer review monitoring reports have been released for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam.

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.