NEWS

In a letter to the OECD Secretariat responding to the OECD’s public consultation on the GloBE Information Return (GIR), Business at OECD (BIAC) has said it is 'deeply concerned about the complexity and enormous compliance burden associated with the...

The CJEU has announced that, with effect from 1 October 2024, part of the Court of Justice’s jurisdiction to give preliminary rulings will be transferred to the General Court. The transfer concerns six areas: the common system of VAT; excise duties;...

The Foreign, Commonwealth & Development Office (FCDO) has updated its guidance on giving evidence by video link from abroad in a UK court or tribunal case. The FCDO has included further detail, added links to tribunal webpages and updated the list of...

HMRC have issued basic contact information, directing agents to its online services for various self-assessment or PAYE tasks and also the Agent Dedicated Line, asking agents not to use the helpline ‘to check progress or ask about tax and employment...

HMRCs Agent Update for August 2024 includes the following highlights:HMRC have recently released an updated version of its customer brief outlining the basis on which it is prepared to settle open Franked Investment Income Group Litigation...

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors. 

The August 2024 edition of HMRCs Employer Bulletin includes the following highlights:default cash basis for unincorporated businesses: a reminder that the cash basis becomes the default method of accounting for 2024/25 (self-assessment tax...

HMRC have published new guidance setting out the process of cancelling or making changes to a VAT One-stop Shop (OSS) registration. The VAT OSS scheme deals with VAT due on distance sales of goods from Northern Ireland to consumers in the EU. It...

The Italian government has announced that the substitute tax on foreign income and gains of individuals who transfer their tax residence to Italy is to be doubled to 200,000. Similar to the position in the UK, individuals who are...

The ATT reports on a common question raised by its members: how many clients they can reasonably ask HMRC call handlers to deal with in a single call. HMRC had previously said (in a response on an Agent Forum thread) that call handlers can spend no...