NEWS

Recent developments in tax.

The Corporate Insolvency and Governance Act 2020 (Coronavirus) (Extension of the Relevant Period) (No 2) Regulations, SI 2021/718 extend the period during which temporary measures apply which restrict the use of statutory demands and winding-up...

HMRC has updated its guidance Stamp duty land tax online and paper returns to add information on checks, repayments and paying back amounts that are not due. The guidance notes that HMRC will make a refund payment without checking eligibility in...

The European Commission has published guidance to help businesses prepare for the new EU-wide VAT e-commerce rules that come into force on 1 July 2021. From that date, the VAT rules on cross-border business-to-consumer (B2C) e-commerce activities...

HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:Reference Documents for The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No...

The OECD has released a new report related to the model reporting rules for digital platforms including both an international exchange framework and an optional module for the sale of goods and the rental of means of transportation.On 29 June 2020,...

The Tax Chamber of the First-tier Tribunal has published updated guidance which it asks parties to appeals to follow in the preparation and submission of PDF hearing bundles, to improve consistency in the way documents are provided for use in...

The OECD has published the second edition of Fighting tax crime: the ten global principles which it describes as a ‘comprehensive guide to fighting tax crimes’. The guide sets out ten essential legal, institutional, administrative and operational...

HMRC has updated its factsheet CC/FS37: Compliance checks: general anti-abuse rule and notices of binding on notices of binding and bound arrangements opinion notices under the general anti-abuse rule (GAAR), particularly to cover the deadline by...

HMRC has published Agent Update issue 85 (June 2021) providing a round-up of recent developments for tax advisers, including:the latest updates to the coronavirus job retention scheme (cjrs) guidance, including reminding businesses to pay employee...

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.Direct taxesManual Page Comments Business Income Manual Archived: BIM82815 ...

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