NEWS

HMRC has published further new and updated guidance for imports and exports following the end of the Brexit transition period:Pay no import duties on substances of human origin for transplant: new guidance for businesses on how to claim relief from...

The OECD has published the stage 2 peer review monitoring reports for Estonia, Greece, Hungary, Iceland, Romania, the Slovak Republic, Slovenia and Turkey under the BEPS Action 14 minimum standard for the resolution of tax-related disputes.The...

The House of Commons passed the Finance Bill at Report Stage on 24 May. All government amendments were approved, including the new Schedule ‘VAT and distance selling: Northern Ireland’ which has been inserted into the Bill as Sch 18.The final version...

The OECD has published an opinion on ‘interpretation and implementation’ of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Multilateral Instrument, or MLI) approved by the...

The President of the Tax and Chancery Chamber in the Upper Tribunal, Mr Justice Zacaroli, has published a Practice Note on electronic filing of documents in the Chamber using CE-File. CE-File is an online system for filing documents electronically at...

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 Added: CG64923 Updated and reorganised...

Trusts and Estates Newsletter (May 2021) covering: IHT reporting requirements for non-taxpaying estates from 1 January 2022, IHT returns without physical signatures, Trust registration service opening to non-taxable trusts from Summer 2021, and...

The UK government released a number of new amendments to the Finance Bill on 18 May. The proposals will be considered at report stage on 24 May and are expected to be passed, given the governments majority in the House of Commons.In summary,...

The European Commission has issued its long-awaited Communication on business taxation for the 21st century designed to promote a robust, efficient and fair business tax system in the European Union.The Commissions main proposal...

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors. Direct taxesManual Page Comments Double Taxation Relief Manual Archived:...