NEWS

Minutes published following an extraordinary meeting of the Working Together Stakeholder Group (WTSG) suggest that HMRC consider the payment of SDLT to constitute an ‘interaction’ with HMRC for the purposes of the new Mandatory Tax Adviser...

The National Insurance Contributions (Employer Pensions Contributions) Act 2026 received royal assent on 29 April 2026. The Act contains the primary legislation for the imposition of NICs on salary sacrifice arrangements for pension contributions in...

The CIOT has raised concerns about the growing compliance burden on large businesses in comments submitted to the Public Accounts Committee’s inquiry into large business tax compliance. CIOT said the costs of compliance and related reporting...

The Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations, SI 2026/476, provide an exemption from UK income tax for certain non-resident individuals who have been accredited by Glasgow 2026 Ltd in respect of their...

The CIOT has urged HMRC to continue reviewing the possibility of introducing an online system for double taxation treaty clearance claims for interest payments, describing the current process as ‘quite archaic’, in comments submitted as part of...

The OECD has published a new implementation toolkit to help tax authorities apply the Global Minimum Tax (GMT) consistently and in a coordinated manner, easing administrative and compliance pressures. It aims to clarify important administrative...

The European Commission has taken Hungary to the CJEU for not aligning its retail tax regime with the EU principle of freedom of establishment. At present, foreign-owned retail businesses operating in Hungary are treated differently from domestic...

HMRC have issued a Notice under the International Tax Compliance Regulations, SI 2015/878, reg 1(3)(b), the effect of which is to bring the list of agreements which are within scope of the exchange of tax information up to date to 15 April 2026. In...

HMRC have updated their guidance on the Common Reporting Standard, removing Cameroon and Morocco from the list of ‘reportable jurisdictions’. Financial institutions must report information relating to residents of reportable jurisdictions by 31 May...

HMRC have published the synthesised text of the UK-Spain double tax convention as modified by the Multilateral Instrument (MLI). The MLI modifications to the UK-Spain double tax convention have effect in the UK and Spain from 1 January 2023 for taxes...