NEWS

Tax Journal thanks its authors for March 2021 (click on links below to view author profiles and access article links).

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 Allowances Manual Updated: CA23153 ...

The UK government describes its consultation on ‘timely payment’ of tax (published as part of the ‘Tax Day’ material) as ‘early engagement on the opportunities and challenges of bringing payment under income tax self-assessment and corporation tax...

HMRC reminds taxpayers yet to settle their liabilities for 2019/20 to either pay their tax or set up a payment plan using the online time to pay service before 1 April 2021, to avoid a late-payment penalty....

Latest HMRC guidance include:Managing Pension Schemes Service newsletter (March 2021): covering new online service features for pension scheme practitioners and administrators including online registration and authorisation, migration of schemes to...

The Ministry of Justice has launched a brief consultation on proposed reforms to the law of judicial review in England and Wales. This follows the conclusion of the Faulk’s independent review of administrative law (IRAL), which was established in...

HMRC has published draft technical guidance to set out how the Finance Bill 2021 legislation on strengthened sanctions for those who promote or enable tax avoidance schemes (clause 117 and Sch 29) will be applied in practice. ...

The European Council has adopted new rules amending the directive on administrative cooperation in the field of taxation. The new rules, which apply to digital platforms located both inside and outside the EU from 1 January 2023, create an obligation...

The European Scrutiny Committee (ESC) has published its 40th report on recent draft EU legislation and policy documents deposited in Parliament by the UK Government. The ESC gauges the legal and political importance of each legislative proposal,...

The UK has ratified the International Agreement on Taxation and the Protection of Financial Interests between the UK and Spain regarding Gibraltar. The agreement entered into force on 4 March 2021.This treaty aims to improve tax co-operation between...