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23 August 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Following consultation, the government is introducing new rules on the requirement for large businesses to notify HMRC when they take an uncertain tax position. HMRC has published new guidance on the rules which have been laid out in Draft Finance Bill 2022.

HMRC has published Agent Update issue 87 (August 2021) providing a round-up of recent developments for tax agents and advisers.

16 August 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Barbados has joined the two-pillar plan to reform the international taxation rules to ensure that multinational enterprises pay a fair share of tax wherever they operate.

Maldives, Papua New Guinea and Rwanda have signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Organisation for Economic Co-operation and Development ((OECD’s)) treaty for international tax co-operation and exchange of information), bringing the total number of jurisdictions that participate in the Convention to 144.

HMRC has updated its guidance on Plastic Packaging Tax, expanding the section on liability to the tax for businesses which perform the ‘last substantial modification’ of a plastic packaging component before the packing or filling process.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

9 August 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has added the UK-USA Competent Authority Agreement signed in July 2021 to its international treaty collection.

The OECD has published new or revised transfer pricing country profiles for 20 jurisdictions, adding new sections on financial transactions and permanent establishments.

2 August 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has launched a consultation on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority and also to the sellers.

The Chartered Institute of Taxation (CIOT) has commented on the Scottish Parliament consultation ‘What matters to you?’ on what the priorities for Scotland should be.

The Chartered Institute of Taxation (CIOT) has responded to the HMRC consultation on timely payment of tax which closed on 13 July 2021.

The Welsh Revenue Authority has published new guidance on Land Transaction Tax (LTT) rates for non-residential or mixed use property or land in Wales.

26 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The Supreme Court has released its judgment on various outstanding issues in what has become known as the Franked Investment Income (FII) Group Litigation. The judgment involves seven issues relating to the tax treatment of dividends received by UK companies from non-UK subsidiaries. Maryanna Sharrock, partner at Stephenson Harwood, comments on the Supreme Court’s decision.

The Association of Taxation Technicians (ATT) is calling for a delay to a major change in how trading profits are assessed for tax purposes, as well as appealing for extension of the consultation period and a clear roadmap leading up to the introduction of the basis period proposals.

The Chartered Institute of Taxation (CIOT) and Association of Taxation Technicians (ATT) have responded to the Department for Business, Energy & Industrial Strategy (BEIS) consultation on restoring trust in audit and corporate governance.