NEWS

HMRC has published UK/Japan CEPA: guidance on importers knowledge explaining how importers can claim preferential tariff treatments under the UK-Japan Comprehensive Economic Partnership Agreement (CEPA). The guidance provides a non-exhaustive...

The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations, SI 2020/1383, revoke SI 2020/51 which provided for a mechanism to resolve tax disputes between the UK and EU member states. As the UK is no longer a member state of the...

The OECD Global Forum Secretariat has produced a new confidentiality and information security management toolkit to assist in the implementation of the Automatic Exchange of Information (AEOI) Standard. The toolkit is designed to ensure more...

HMRC has updated its Double Taxation Treaty guidance to include the synthesised text of the UKs 1980 DTT with Denmark, as modified by the BEPS multilateral instrument (MLI)....

The co-chairs of the EU-UK Joint Committee have reached agreement in principle on all outstanding issues relating to implementation of the Withdrawal Agreement in particular with regard to the Protocol on Ireland and Northern...

HMRC has published a review of its policy on interest rates, in response to recommendation 8 of the independent review of the loan charge. The review considered the underlying principles for HMRC charging and paying interest, including how interest...

The Ministry of Justice (MoJ) has launched a consultation Reforms to arrangements for obtaining permission to the Court of Appeal on proposals to amend arrangements for obtaining permission to appeal from the Upper Tribunal to the Court of Appeal....

Calculate how much you can claim using the Coronavirus Job Retention Scheme: updated to note that employees can only be placed on furlough if coronavirus is affecting business operations and that employers should not furlough employees because they...

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: CA23230 ...

Tax Journal thanks its authors for November. Click on the links below to view author profiles and for details of their articles.