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HMRC has published a new VAT brief which explains what businesses must do if they have chosen to continue using the Lennartz mechanism and entered the arrangement before 22 January 2010.

Botswana joins the Yaoundé Declaration, an African Union initiative for transparency and exchange of information for tax purpose.

HM Revenue & Customs (HMRC) have reported the outcomes of an internal review of its powers to uphold standards for agents in the tax advice market. HMRC considered the scope of its powers, whether they cover all elements of agent standards, its approach to using these powers to tackle poor agent behaviours and any differences in approach in relation to agents that are professional body members compared to those who are not. HMRC further set out four actions it will take to uphold standards and further stated consultations will follow on challenging the high cost of claiming tax refunds and on options to improve the regulatory framework in the tax advice market.

These Regulations make provision in consequence of the Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations, SI 2022/231 which provide for the annual up-rating of Guardian’s Allowance, among other things in England, Northern Ireland, Scotland and Wales.

The Economic Crime (Transparency and Enforcement) Bill received its second reading in the House of Lords on 9 March 2022 and is scheduled to complete remaining Lords stages on 14 March.

These Regulations bring certain derivative contracts entered into on or after 1 April 2022 within the scope of the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations, SI 2004/3256 and amend the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations, SI 2002/1970 to allow certain debits and credits from currency derivative contracts to be left out of account and, in certain circumstances, to be brought back into account for corporation tax purposes.

The OECD has received responses to the consultation on the draft rules for tax base determinations under Pillar One Amount A.

These Regulations give effect to the annual re-rating of various National Insurance contributions rates, limits and thresholds from 6 April 2022.

These Regulations give effect to the annual re-rating of various National Insurance contributions (NICs) rates, limits and thresholds for the purposes of calculating Class 1, Class 2, Class 3 and Class 4 NICs liability (or voluntary payment) for the tax year beginning 6 April 2022. These Regulations come into force on 6 April 2022.

These Regulations make some minor amendments to the Taxation of Chargeable Gains Act 1992 (TCGA 1992) to properly reflect the renumbering of Part 1 of the TCGA when it was rewritten by Schedule 1 to the Finance Act 2019 (FA 2019).

The CIOT has responded to the Scottish Government call for evidence on Land and Buildings Transaction Tax (LBTT) - Additional Dwelling Supplement (ADS).

These Regulations correct a number of minor errors in the One Stop Shop and Import One Stop Shop legislation. The schemes form part of the EU e-commerce package implemented by the UK from 1 July 2021 under the Northern Ireland Protocol.

These Regulations set out various information requirements for applicants and licensing authorities for the purposes of the new tax checks rules for licence applications introduced by Finance Act 2021 Sch 33.

These Regulations allow HMRC to issue Directions setting out how employee expenses should be provided HMRC to help address a backlog of claims requiring manual intervention that has built up during the pandemic. The Regulations also make changes to the rules on multiple PAYE schemes and related amendments to the construction industry scheme rules for multiple contractors.

The CIOT has produced a briefing on the Economic Crime (Transparency & Enforcement) Bill Part One: Register of Overseas Entities.

HMRC has updated its guidance on follower notices and accelerated payments.

These regulations set out the revised annual rates and thresholds of Working Tax Credit (WTC) and Child Tax Credit (CTC) to apply with effect from 6 April 2022, and the weekly rates of Child Benefit and Guardian's Allowance from 11 April 2022.

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 7 March 2022

HMRC has updated its factsheet on compliance checks for large and complex businesses to include additional information on disclosure and penalties.

HMRC has published new guidance for businesses wanting to enter the QAHC regime, make a QAHC information return or make other notifications such as breach notifications.