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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.

A consultation has been launched seeking views on the draft Transfer Pricing Records Regulations 2023.

The OECD is seeking public comments on compliance and co-ordination aspects of the Pillar Two global minimum tax.

The OECD is seeking 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.

HMRC has launched a consultation seeking views on draft guidance on changes to the Research and Development (R&D) tax reliefs.

HMRC is increasing the late-payment rate of interest to 6%, and the repayment rate to 2.5%, from 6 January 2023. Interest on quarterly instalment payments of corporation tax is also increased from 26 December 2022.

The Chancellor has announced that the Spring Budget 2023 will be on 15 March 2023.

These Regulations increase the land and buildings transaction tax additional dwelling supplement in Scotland from 4% to 6% with effect from 16 December 2022.

19 December 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

John Swinney, Deputy First Minister, delivered the Scottish government’s 2023–24 Budget on 15 December 2022.

Draft legislation has been published which impacts insurance companies who write, acquire or re-insure a specific type of long-term business known as basic life annuity and general assurance business (BLAGAB). This will come into force from 15 December 2022.

The OECD has released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings.

The CIOT has responded to the Public Accounts Committee (PAC) inquiry into the Digital Services Tax (DST).

The European Commission has proposed new tax transparency rules for all service providers facilitating transactions in cryptoassets for customers resident in the European Union.

The Council of the European Union has reached an agreement to implement at EU level the minimum taxation component for largest corporations, known as Pillar 2, of the OECD’s reform of international taxation.

12 December 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

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

HMRC has published a summary of responses to the consultation on the expansion of the Investment Management Exemption (IME) to include transactions in cryptoassets. This consultation ran from 23 May 2022 to 18 July 2022.

The Swiss Council of States (upper chamber of parliament) has approved for ratification the social security convention with the UK.

This Order amends sections 150(1), 155(1B)(b), and 161(b) of the Income Tax (Earnings and Pensions) Act 2003.