NEWS

Recent developments in tax.

The UK government published the Health and Social Care Levy Bill on 8 September 2021. The Bill introduces the new UK-wide 1.25% health and social care levy from 6 April 2023, and the transitional increase in NICs for the tax year 2022–23.The...

HMRC is investigating 153 suspected enablers of tax evasion, including unregulated tax advisers, reports law firm RPC. RPC highlights the importance for advisers of carrying out proper risk-assessment checks on clients to make sure they are not...

As widely expected, HMRC has sought and been granted the right to appeal in the Court of Appeal. Law firm Collyer Bristow will continue to be acting pro bono on behalf of the taxpayer.It is important to note that HMRCs position is...

CWG2: further guide to PAYE and NICs: updated to add European Free Trade Association countries to the list in Section 4.5 and information about agreements that include employer obligations. Section 4.5.1 has been updated to cover NICs requirements...

The CIOT has published an update from HMRC on its dedicated Customer engagement and support team (CEST) and the support it can offer mid-sized businesses with complex tax issues. To use the CEST service, the business must be mid-sized with either UK...

HMRC has published regulations which ensure that members of a promotion structure cannot fall within the exemption from being treated as a promoter in relation to tax avoidance schemes.The Promoters of Tax Avoidance Schemes (Prescribed Circumstances...

HMRC has issued two sets of regulations which update the information that must be provided under the disclosure of tax avoidance schemes rules for both direct and indirect taxes (DOTAS and DASVOIT), to ensure those regulations operate correctly...

HMRC has added the UK-Taiwan 2021 protocol to the 2002 double taxation agreement between the two countries to its international treaty collection.The protocol was signed in London on 11 August 2021 and in Taipei on 19 August 2021 and will enter into...

HMRC has updated its guidance How to make a voluntary disclosure to HMRC which explains how to make a disclosure which does not otherwise qualify for an HMRC disclosure scheme. The update covers disclosures where there is a loss of tax involving an...

HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:Operating a Freeport customs site: new guidance on the responsibilities of a Freeport customs site operator.Apply to be...

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