NEWS

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...

The Customs (Tariff etc) (Amendment) Regulations, SI 2021/380, make a number of changes to reflect the latest updates to the commodity codes for the classification of goods under the UK global tariff. The framework for the classification of goods...

The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations, SI 2021/382, amend two sets of regulations (SI 2020/1457 and SI 2020/1432) to implement preferential customs import duty rates agreed under...

The government has added a ‘decision-making note’ to its freeports bidding prospectus guidance, outlining how decisions are taken on the selection of successful freeport locations in England....

The government is extending the VAT reverse charge to cover supplies of emissions allowances made under the UK emissions trading scheme that replaced the EU scheme in Great Britain on 1 January 2021. The Value Added Tax (Section 55A) (Specified Goods...