NEWS

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

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 March.

The Spring Finance Bill was published on 23 March 2023 and received its formal second reading in the House of Commons on Wednesday 29 March.Running to 456 substantive pagesthe Billbrings together much of the draft legislation that was...

Mr Lineker had appealed HMRCs decision to raise determinations that PAYE and class 1 NICs were due on income earned by the former footballer under agreements between a partnership through which his services were provided to two national...

The UK and Welsh Governments have announced that Milford Haven and Port Talbot, and Anglesey, have been successful in their bids to establish new Freeports as part of the UK governments plans announced in the Spring Budget to establish at...

The International Tax Enforcement (Disclosable Arrangements) Regulations, SI 2023/38, implement the OECDs model mandatory disclosure rules for common reporting standard avoidance arrangements and opaque offshore structures in the UK with...

The Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations, SI 2023/369, provide for the assessment, payment, collection and recovery of the economic crime (anti-money laundering) levy.The regulations establish processes to enable...

The International Organisations (Tax Exemptions Designation) Order, SI 2023/348, provides for limited exemptions from income tax, capital gains tax, inheritance tax, stamp duty and stamp duty reserve tax to be given in respect of securities issued by...

As announced at Spring Budget 2023, with effect from 15 March (the day of the Budget itself), charities and community amateur sports clubs based in the EU, Iceland, Liechtenstein or Norway no longer qualify for reliefs from UK taxes. Transitional...