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NEWS
Recent developments in tax.
March 2022 authors
Tax Journal thanks its authors for March (click on links below to view author profiles).
Spring statement 2022: ‘If Sunak wants to be remembered as a tax reforming chancellor, he is headed in the wrong direction’, says the IFS
The Chancellor of the Exchequer, Rishi Sunak, delivered his Spring Statement on Wednesday 23 March 2022. Key announcements included:a 12-month cut to fuel duty by 5p a litre;an increase in the threshold after which NICs apply to earnings to align...
HMRC manual changes: 26 March 2022
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors. Direct taxesManual Page Comments Capital Gains Manual Updated: CG13150 Updated...
OECD consults on new crypto tax transparency framework
The OECD has published a public consultation document regarding a new global tax transparency framework to provide for the reporting and exchange of information related to cryptoassets. The document also sets out proposed amendments to the...
HMRC ramps up investigations
HMRC launched 137,000 tax investigations in the six months to December 2021 (1,062 investigations per day), up from 126,000 during the same period the previous year, according to the fee protection insurance specialist, PfP.As HMRC increases its...
Making voluntary disclosures
HMRC has added a new section on the contractual disclosure facility (CDF) to its guidance How to make a voluntary disclosure to HMRC.The new CDF section is aimed at taxpayers who have deliberate behaviour to disclose. Taxpayers can ask to enter the...
Agent Update issue 94
HMRC’s Agent Update issue 94 brings together various updates and reminders, including the following:Employee home-office expenses: the temporary income tax and NICs easements for coronavirus-related home-office expenses reimbursed by the employer...
Report on raising tax advice standards
HMRC has published the outcome of an internal review of its powers to uphold standards for agents in the tax advice market. The report concludes that HMRC uses all options to secure positive outcomes where poor tax agent behaviours are found....
Late-payment interest rates increased again
The HMRC late-payment interest rate for most taxes will increase to 3.25% from 5 April 2022, following the Bank of England’s decision on 16 March to increase the bank base rate from 0.50% to 0.75%.Interest charged on underpaid quarterly instalments...
OECD reports progress on treaty abuse
The OECD has published its fourth peer review report assessing the actions taken by jurisdictions to prevent tax treaty shopping and other forms of treaty abuse under BEPS action 6.Commenting on progress on action 6, the OECD notes that ‘members of...
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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: 6 February 2026
Finance Bill measures risk uncertainty, complexity and unintended effects, CIOT warns
Finance Bill round-up
Net settlement and annual reporting requirements
Companies now required to maintain own register of members
CASES
Read all
FS Commercial Ltd v HMRC
P Kearney v HMRC
Mark Glenn Ltd v HMRC
J Hall v HMRC
Other cases that caught our eye: 6 February 2026
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
COP 9 and serious tax fraud: HMRC’s tougher approach
One minute with... Hayley Ives
Consultation tracker
Nimbus: The Disability Consultancy Service Ltd v HMRC