NEWS

HMRC’s December 2022 edition highlights the 6 November 2022 NICs rate changes and associated guidance for employers, basis period reform including a reminder that 2023/24 is the year of transition, registration requirements for the register of...

HMRC’s latest Stakeholder Digest (21 December 2022) provides a round-up of recent news including the delayed, phased introduction of making tax digital for income tax from April 2026, an extended deadline for completion of the electronic sales...

HMRC has advised the ATT that its agent dedicated line (ADL) will only be able to answer questions on complex self-assessment queries in January 2023, in order to manage its limited resources effectively. The ATT is currently seeking more clarity on...

The May 2022 Northern Ireland Assembly election was held after First Minister Paul Givan, a member of the Democratic Unionist Party, triggered the collapse of the Northern Ireland Executive by resigning in protest against the Northern Ireland...

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

Tax Journal thanks its authors for December. Click on the links below to view author profiles and articles:

European Union member states have reached agreement to implement at EU level the Pillar Two minimum level of taxation for large companies. The Pillar Two Directivewill broadly subject the profits of MNEs with a turnover of at least 750m...

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

The UK and Switzerland recently agreed a three-year extension to the Services Mobility Agreement which allows UK professionals to work in Switzerland (and vice versa) for up to 90 days a year without a work permit.HMRC has also updated its guidance...

The OECD is seeking public comments on the scope, pricing methodology, documentation requirements and tax certainty for Amount B of Pillar One. Interested parties are invited to submit comments by 25 January 2023....