NEWS

The High Court has held that it was unlawful for a private hire vehicle operator to act as an agent between a driver and passenger, meaning that the operators themselves, rather than individual drivers, contract with passengers.The Supreme Court...

HMRC has published new factsheets on penalties charged where individuals who are subject to a stop notice fail to comply with that notice.A stop notice is a notice given by an authorised HMRC officer to any person who they suspect of promoting...

The Courts and Tribunals Judiciary has published new general guidance to ensure consistency in the provision of electronic bundles (e-bundles) for court hearings. This replaces previous guidance published in May 2020.The guidance applies for court...

The First-tier Tribunal for Scotland (Chambers) Amendment Regulations, SSI 2021/448 create a new ‘local taxation chamber’ in the First-tier Tribunal for Scotland. The new Chamber is expected to deal with appeals relating to various elements of local...

Finance Secretary Kate Forbes publishes the 2022/23 Scottish Budget and the medium term financial strategy on 9 December, following agreement of the date with the Scottish Parliament’s Finance Committee. The agreed timetable will ensure sufficient...

Government amendments 2 and 3 to clause 28 of the Finance Bill (diverted profits tax) were passed in the Commons (Committee of the Whole House) on 1 December 2021. The Bill will next be scrutinised by a Public Bill Committee (PBC), which is scheduled...

Algeria has become the 32nd country to sign the Yaoundé Declaration – an initiative (originally signed in 2017 in Yaoundé, Cameroon) to improve international tax co-operation ‘to combat illicit financial flows’ in Africa and their link to ‘domestic...

The Council of the European Union has reached an agreement on a proposal to update the rules for VAT rates for goods and services that offers member states more flexibility and equality supporting the EU’s green, digital and public health priorities....

The EU Directive on public country by country reporting (CbCR) which was published in the Official Journal of the EU requires relevant MNEs to disclose publicly the income taxes paid, and other tax-related information such as a breakdown of profits,...

HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations, SI 2021/1312: implement full customs...