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The CIOT has made budget representations on ‘CGT – relief for gifts of business assets’ and ‘Company purchase of own shares – multiple completion contracts’.

30 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The OECD has published public comments on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules.

HMRC’s Stakeholder Digest (26 January 2023) provides a round-up of recent news and updates.

New legislation introduces the long-anticipated VAT margin scheme for second-hand motor vehicles bought in Great Britain and removed to Northern Ireland or exported to the EU for resale, side-stepping the restriction on second-hand margin schemes in the Northern Ireland Protocol.

The OECD has agreed a new assessment methodology for continuing the robust peer review process that seeks to increase efficiencies and improve the timeliness of the resolution of double taxation disputes.

The OECD has published public comments on the draft Multilateral Convention (MLC) provisions on digital services taxes (DSTs) and other relevant similar measures under Amount A of Pillar One.

23 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its spotlight on tax avoidance arrangements seeking to avoid corporation tax, income tax and national insurance contributions by using unfunded pension arrangements.

This instrument implements the Organisation for Economic Co-operation and Development’s (OECD) Model Mandatory Disclosure Rules (MDR) for Common Reporting Standard (CRS) Avoidance Arrangements and Opaque Offshore Structures.

16 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

A consultation has been launched seeking views on simplification of the UK’s R&D tax relief system. The consultation closes on 13 March 2023.

HMRC has updated its guidance on Annual Tax on Enveloped Dwellings.

Finance Act 2023

9 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The Autumn 2022 Finance Bill has been scheduled to receive Royal Assent on Tuesday 10 January 2023.

HMRC has published its updated list of yearly average and spot foreign exchange rates for the year to 31 December 2022.

HMRC has published Spotlight 61 about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.

HMRC has published Agent Update issue 103 (December 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers

The Office of Tax Simplification (OTS) has published its report on the tax complexities driven by hybrid working, including for periods where employees choose to work overseas.