Following an announcement at Autumn Budget 2017,HMRC has published draft updates to the Employment Income Manual for the changes expected to be made to the ITEPA 2003 by Finance Bill 2019.
The WRA has continued to publish technical guidance on land transaction tax (LTT), publishing guidance in relation to the LTT interpretation conditions.
We understand that HMRC has begun to contact firms directly regarding the VAT treatment of electronic searches.
HMRC has updated its Compliance Handbook to include guidance on landfill tax penalties.
The WRA has also published additional guidance on landfill disposal tax, providing detail on:
A draft order containing the amending protocol to the 1993 UK and Uzbekistan double taxation treaty has been published. The protocol was signed on 24 January 2018 and will enter into force once both countries have completed their parliamentary procedures and exchanged diplomatic notes.
HMRC has published guidance on the proposed changes to the provisional list of UK reservations and notifications under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the multilateral instrument or MLI) as made when it was signed o
HMRC publishes memorandum of understanding between Spain and the UK on article 25 of the mutual agreement procedure (MAP).
HMRC has amended its guidance on registering and reporting for the Automatic Exchange of Information (AEOI) service to include additional information about how to report to HMRC under AEOI agreements.
The OECD has published two new reports on different approaches to taxes on personal savings and net wealth, and the role such taxes can play in tax policy aimed at promoting inclusive growth.