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Finance Bill 2022 will be considered at Report Stage in the House of Commons on 2 February 2022. The government has proposed a number of amendments which are expected to be approved at this final stage for changes.

The Chartered Institute of Taxation (CIOT) has issued a response to the HMRC stakeholder consultation on Review of Double Taxation Treaties (DTTs) 2022-23.

HMRC has launched a technical consultation on draft regulations covering Freeport National Insurance contributions relief where employees’ time spent at the freeport site is limited due to a protected characteristic. The consultation runs until 17 February 2022.

HMRC has published the Bank and Building Society Interest (BBSI) returns Bulletin for 2022, explaining the top 5 reasons for rejecting BBSI data returns.

The House of Commons Library has published a research briefing on the 2019 loan charge.

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

The OECD has published the results from its latest peer review of preferential tax regimes on Mutual Agreement Procedures.

The Law Society jointly with the City of London Law Society has responded to HMRC’s consultation on the introduction of a UK re-domiciliation regime to support companies seeking to relocate to the UK.

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 17 January 2022 to 24 January 2022.

HMRC and the French social security authorities have agreed to review the process by which PDA1 applications under Article 16 of Regulation (EC) 883/2004 from individuals in scope of the Withdrawal Agreement are considered.

The OECD has released the 2022 edition of the OECD Transfer Pricing Guidelines which provide guidance on the application of the ‘arm’s length principle’.

HMRC has published Agent Update issue 92 (January 2022) providing a round-up of recent developments for tax agents and advisers.

HMRC has extended the closing date for submitting responses to the call for evidence.

HMRC has released its Stamp Taxes Newsletter for January 2022.

HMRC has updated its guidance to confirm that the Coronavirus Statutory Sick Pay Rebate Scheme has been reintroduced. The Rebate Scheme allows small and medium-sized businesses to reclaim Statutory Sick Pay (SSP) for employees who were off work due to coronavirus on or after 21 December 2021.

HMRC has launched a technical consultation seeking views on the technical guidance for the government’s new policy on the requirement for large business to notify HMRC when they take an uncertain tax position.

The Chartered Institute of Taxation (CIOT) has responded to the BEIS, HMT and HMRC consultation on Corporate Re-domiciliation.

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.

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