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The Chartered Institute of Taxation (CIOT) has published its comments on the HMRC’s Construction Industry Scheme (CIS): Landlord contributions to tenant works.

The Chartered Institute of Taxation (CIOT) has shared the Government’s announcement to pause the new border controls planned for July.

HMRC has published the Recognised Stock Exchange (MICEX Stock Exchange) (Russia) Designation Revocation Order 2022 alongside a response to the consultation on the draft order.

The OECD has received and published responses to the consultation on the extractives exclusion under Pillar One Amount A.

The United Nations (UN) has held a launch event for the 2021 version of its Model Tax Convention.

The OECD has received and published responses to the consultation on the Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard.

HMRC has published new guidance with information on what to do if someone registered for Plastic Packaging Tax (PPT) dies, becomes incapacitated or insolvent.

HMRC has published its Trusts and Estates Newsletter for April 2022.

HMRC has updated its guidance to include details on the issue of certificates of status from 1 May 2022.

The CIOT publishes updated note, prepared by the CIOT, STEP and ICAEW, on HMRC’s approach to the treatment of loans secured on foreign income or gains by remittance basis users

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

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 25 April 2022 to 2 May 2022.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

HMRC has published pension schemes newsletter 138, to update stakeholders on the latest news and updates regarding pension schemes.

These Regulations provide for an exemption from income tax on income earned in the UK by certain non-resident accredited individuals in connection with the 2022 Birmingham Commonwealth Games.

HMRC has published detailed guidance explaining how to fill in form IHT100 to inform HMRC about chargeable events when inheritance tax (IHT) is payable on a trust or gift. The guidance provides: step-by-step instructions explaining how to complete each section of form IHT100; information on when to use form IHT100; which values should be included when valuing assets, and the steps to take once all forms have been completed. There is also an important note signposting to the changes made in 2006 to the way IHT is charged which mainly affected the taxation of trusts and alternatively secured pension funds.

These Regulations provide for an exemption from income tax on income earned from activities in the UK in connection with the Finalissima Football Match between Italy and Argentina which is due to be held in London in June.

HMRC’s Stakeholder Digest (27 April 2022) provides a round-up of the latest news and updates including information on the tax credit renewals, use of a new online service to report fraud and information on the International Tax Enforcement Summit which is to be held in May 2022.

These Regulations provide for an exemption from income tax on income earned from activities in the UK in connection with the UEFA Women’s Euro 2022 finals tournament which is due to be held in England in July.

These Regulations provide an exemption from stamp duty and stamp duty reserve tax (SDRT) for the transfer of certain types of loan notes issued as part of securitisation and insurance-linked securities (ILS) arrangements.