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NEWS
Recent developments in tax.
UK removes extra CbC notification requirement
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations, SI 2023/752 set out a straightforward but important measure in relation to the requirement for multinationals to notify HMRC that they intend to...
International tax reliefs order corrected
The International Organisations (Tax Exemptions Designation) (Amendment) Order, SI 2023/748, corrects an error in a previous Order (SI 2023/348) which had intended to designate several international organisations for the purposes of reliefs from...
New guidance on reporting state aid payments
HMRC has published a brief note on the requirement to report non-customs de minimis state aid payments for organisations involved in bringing goods into Northern Ireland from Great Britain or from outside the EU. These could include, for example,...
Late-payment interest rate hits 7.5%
Following the Bank of England decision to raise the bank base rate to 5%, HMRC has increased both its late-payment and repayment interest rates accordingly, following the established formula that interest on late payments is 2.5 percentage points...
HMRC extends helpline messages
HMRC's latest Stakeholder Digest (dated 7 July 2023) confirms that HMRC is rolling out its call time messages to further helplines in July. The message tells callers how long they are likely to have to wait until an adviser becomes available (based...
HMRC manual changes: 7 July 2023
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Lords vote to widen proposed failure to prevent offence
During the passage of the Economic Crime and Corporate Transparency Bill in the House of Lords, members have voted in favour of amending the proposed failure to prevent fraud offence to considerably widen its scope. The amendments:remove the...
HMRC’s R&D tax relief crackdown is deterring genuine claims, CIOT warns
The Chartered Institute of Taxation (CIOT) is warning that HMRCs efforts to get tough on abuse of RD tax relief are resulting in it rejecting legitimate claims by SMEs and stone-walling other genuine claimants with a bureaucratic system...
Finance Bill
Finance (No. 2) Bill 2023 completed its remaining stages in the House of Lords on 4 July and is on course for Royal Assent before the Parliamentary recess on 20 July....
Retained EU law bill receives royal assent
Both Houses of Parliament have now agreed on the text of the Retained EU Law (Revocation and Reform) Bill 2022/23 and has received Royal Assent. A Lords report amendment in May replaced the proposed sunset clause of all EU-derived subordinate...
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EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
NEWS
Read all
HMRC manual changes: 30 January 2026
Tax bodies back Lords concerns over IHT reforms, including ‘huge’ burden on PRs
Finance Bill 2026 amendments
PAYE changes for employment expenses and gift aid relief
UK-Peru double tax convention
CASES
Read all
M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
Nimbus: The Disability Consultancy Service Ltd v HMRC
Delphi Derivatives Ltd (in liquidation) v HMRC
Other cases that caught our eye: 30 January 2026
HMRC v MedPro Healthcare
IN BRIEF
Read all
Concerns over the scope of new conduct rules for advisers
Revenue fraud
The new share for share anti-avoidance
Value on death: IHT
TSI Instruments and import VAT recovery
MOST READ
Read all
M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
Home offices and hard rocks: the 2025 Update to the OECD’s Model Tax Convention
Transfer Pricing Guidelines for Compliance
A Budget for its times? The Scottish Budget 2026/27
Case watch