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HMRC has updated its Coronavirus Job Retention Scheme guidance to add a new section on how to top up employees鈥� wages where businesses have claimed a grant but not paid employees enough, and further information about offsetting overclaimed amounts.

These Regulations amend the First-tier Tribunal for Scotland (Chambers) Regulations 2016, SSI 2016/341 to create a new chamber.

These Regulations amend section 318C of ITEPA 2003, which defines 鈥渜ualifying childcare鈥� for the purposes of exemptions from income tax for employee benefits in respect of certain employer-provided or employer-contracted childcare.

The CIOT has published the latest HMRC Stakeholder Digest (30 November 2021) which provides a round-up of the latest news and updates.

These Regulations are being made to exempt from tax four new social security payments with retrospective effect from the date of their respective introductions.

HMRC has updated its guidance. A new section (鈥楥ompany tax return鈥�) has been added which explains that grants and payments to support businesses during coronavirus (COVID-19) are taxable and need to be declared on company tax returns.

HMRC has published two new factsheets on penalties charged on individuals who are subject to a stop notice and fail to comply with that notice.

The Courts and Tribunals Judiciary has published general guidance to ensure consistency in the provision of electronic bundles (e-bundles) for court hearings to promote efficient preparation and management of hearings. This guidance replaces previous guidance published in May 2020.

Over 30 documents were published on the inaugural 鈥楾ax Administration and Maintenance day鈥� signifying the start of a period of consultation and evaluation. Our summary document details the key announcements.

HMRC has published pension schemes newsletter 135, which informs relevant stakeholders of the latest news and updates regarding pension schemes.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 22 November 2021 to 29 November 2021.

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.

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

The Global Forum published a new peer review report on transparency and exchange of information on request (EOIR) for Kenya, and three first-time reviews for Côte d鈥橧voire, Moldova and Tanzania.

Belgium, Estonia, the Netherlands and Qatar have deposited new notifications under the Multilateral Convention (MLI) that will take effect in accordance with Articles 29 and 35 of the MLI.

HMRC has updated its guidance on registering for Plastic Packaging Tax to add more information in relation to creating invoices and charging VAT.

The CIOT has commented on Finance (No.2) Bill 2021 briefings on - Clauses 7-8 Schedule 1: Basis Period Reform, Clauses 53-66: Economic Crime (Anti- Money Laundering) Levy and Clauses 84-90 Schedule 12: Tackling Tax Avoidance.

The CIOT has published the latest HMRC Stakeholder Digest (19 November 2021) which providing a round-up of the latest news and updates.

HMRC has published revised advisory fuel rates for company cars which apply from 1 December 2021.

On 22 November 2021, the OECD released the latest mutual agreement procedure (MAP) statistics covering 118 jurisdictions and most MAP cases worldwide.