NEWS

Thepublic consultation meetingon the progress report on Amount A of Pillar One held on 12 September focused on the marketing and distribution safe harbour (MDSH) and the elimination of double taxation. The OECD recognised the importance...

Advocate General (AG) Rantos has opined in Gallaher Ltd v HMRC (Case C‑707/20) that an imposition of an immediate tax charge on asset transfers outside the UK tax net is compatible with EU law.This request for a preliminary ruling from the Upper...

HMRC has published additional guidance on the requirement to correct offshore tax non-compliance. This additional guidance supplements the original guidance which was published back in November 2017. The original deadline for the requirement to...

HMRC has published further new and updated guidance for imports, exports, and customs to reflect the post-transition period regime: Correction for late payment interest on customs debt and £25 minimum charge: HMRC has published new guidance on how to...

HMRC has published several guidance pages relating to HMRC online services for agents as follows:How to use the Online Agent Authorisation to get authorised as a tax agent (see bit.ly/onlineagentuse)How to get an agent reference number for PAYE (see...

HMRC has published the consolidated text of the 2010 UK/Germany Double Taxation Convention as amended by the 2021 protocol. The protocol took effect in the UK as follows:from 1 January 2022 for taxes withheld at source;from 1 April 2022 for...

After exploratory talks to find common ground on the principles for a possible double taxation agreement, the UK and Brazil have announced the first round of negotiations, which will be launched during a visit by HMRC to Brasilia between 12 and 16...

The CIOT has responded to the HMRC informal consultation on review of treaty policy positions in relation to changes to the article 5 of the OECD Model Tax Convention (MTC) as a result of the BEPS action reports and to the permanent establishment...

HMRC has updated the list of VAT appeals that HMRC has lost and that may have implications for other businesses. See bit.ly/VATappealsSep....

Two new Scottish taxes, the local visitor levy and the Scottish aggregates levy, have been announced by the Scottish government in its programme for government 2022/23, published on 6 September 2022.Also known as the tourist tax, the local visitor...