NEWS

On 2 June, Robert Lighthizer, United States Trade Representative (USTR), announced that section 301 investigations are to begin into the digital services taxes that have been adopted, or are being considered, by a number of countries...

The OECD Forum on Tax Administration, in collaboration with several other organisations, has published a report Tax Administration Responses to COVID-19: Recovery Period Planning, outlining how tax administrations can prepare for a potentially...

The European Parliament has published a study on improving its approach to anti-money laundering. The study considers:how to identify high-risk jurisdictions using blacklisting noting potential diplomatic biases (non-cooperative jurisdiction...

The Financial Times and The Times have reported that Chancellor Sunak is preparing a fiscal statement, to be delivered in the week beginning 6 July. The FT notes that the statement is likely to focus on the national infrastructure strategy,...

HMRC has published an issue briefing giving an overview of its approach to tax compliance. The paper Ensuring the correct tax is paid highlights a number of points:the tax system itself is the most effective way to ensure the right tax...

The Coronavirus (Scotland) (No. 2) Act 2020 received royal assent on 26 May 2020. As reported last week, Schedule 4 to the Act includes two important tax-related measures:Part 5: temporary extension to the period to reclaim the additional dwelling...

The Public Accounts Committee (PAC) has launched a new inquiry into the UKs management of tax reliefs, focusing on tax expenditures reliefs where the government opts not to collect tax in order to pursue social or economic...

Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (Covid-19): updated to reflect claims where employees are self-isolating after having been notified under the track and trace system.Payroll information to report to...

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.Direct taxesManual Page Comments Company Taxation Manual Updated: CTM06065 Updated...

Tax Journal thanks its authors for May.