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The Northern Ireland Finance Minister has met with the Fiscal Commission, established last March to examine the case for additional taxation powers, to discuss their upcoming report on the potential to increase fiscal powers.

HMRC has updated a number of guidance documents on Plastic Packaging Tax (PPT).

The Office of Tax Simplification (OTS) has published an online survey and call for evidence seeking views on simplifying the taxation of property income.

The Supreme Court has published its judgment in Commissioners for Her Majesty's Revenue and Customs (Appellant) v NCL Investments Ltd and another (Respondent). The Supreme Court unanimously dismisses the appeal. The judgment is given by Lord Hamblen and Lady Rose, with whom Lord Reed, Lord Briggs and Lord Sales agree.

HMRC has published Employment Related Securities Bulletin 41 for March 2022.

These Regulations make consequential and miscellaneous amendments, and modifications, to existing pensions legislation in relation to collective money purchase schemes.

HMRC is making changes to the process for claiming tax relief for employment expenses by post.

The CIOT has responded to HMRC’s call for evidence on Income Tax Self Assessment registration for the self-employed and landlords.

These Regulations make provisions in consequence of the Social Security Benefits Up-rating Order, SI 2022/292 which provides for the annual up-rating of social security benefits.

These Regulations make amendments to the Child Benefit (General) Regulations, SI 2006/223 and the Tax Credits (Definition and Calculation of Income) Regulations, SI 2002/2006 to ensure that persons who left Ukraine in connection with the Russian invasion on 24 February 2022 are exempt from the requirement to have been living in the UK for at least three months before becoming entitled to Child Benefit. They will also ensure that payments under the Homes for Ukraine scheme are disregarded for the purposes of calculating entitlement to tax credits.

HMRC has published guidance on a range of administrative and technical issues affecting Plastic Packaging Tax.

The Order fulfils the statutory duty of the Secretary of State to review the rates of social security benefits and provides for the up-rating of certain benefits.

The OECD has published its fourth peer review report assessing the actions taken by jurisdictions to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project.

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

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 21 March 2022

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 announced that the interest rates for late payments will be revised following the Bank of England’s interest rate rise from 0.50% to 0.75%.

These Regulations increase the special rate of Class 2 NICs payable by share fishermen to £3.80 per week from 6 April 2022.

These Regulations extend the income tax exemption for employer-provided or reimbursed coronavirus tests for the 2022–23 tax year.

These Regulations extend the current NICs disregard for employer-provided or employer-reimbursed coronavirus tests for the tax year 2022–23.