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This brief explains a change to the valuation rate of interest used by HMRC for discounted gift schemes from 1 May 2023.

UK government amendments on R&D and multinational top-up tax are expected to be passed at Committee of the Whole House stage.

Zimbabwe has become the 167th member – and 36th African member – of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

HMRC has updated CWG2 to include the dates for week 53 (11.13), details of PAYE and NIC for 8 May 2023 (1.8), and information on advance salary and RTI reporting (1.8.1).

HMRC has updated this brief to clarify what elements of gaming machine income is eligible for a VAT refund claim.

The GAAR Advisory Panel has found that arrangements to minimise the SDLT payable on the purchase of a residential property were not reasonable.

Details of updates to HMRC import, export and customs guidance for the period from 3 April 2023 to 11 April 2023.

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

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 a new GAAR Advisory Panel opinion on the extraction of value from an estate, using options, by utilising property which is not excluded property.

The Bill will be discussed by a Committee of the Whole House, before being passed to a Public Bill Committee for further consideration.

This order amends SI 2023/68 The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023, which comes into force on 1 May 2023 and allows businesses to claim a VAT related payment on eligible second-hand motor vehicles that they buy in Great Britain and move to Northern Ireland or the EU after 30 April 2023 with the intention of selling them.

The Chartered Institute of Taxation (CIOT) has responded to the Scottish Government consultation on LBTT - Additional Dwelling Supplement legislation changes.

Discussions around a double tax treaty between San Marino and the UK are ongoing, according to the UK government.

This Order appoints 1 May 2023 as the date on which late payment interest on sums due to HMRC and repayment interest on sums due to be paid by HMRC will apply to amounts payable under or by virtue of the Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order, SI 2023/68.

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 updated its R&D guidance on claiming Research and development expenditure credit (RDEC) and Research and development (R&D) tax relief.

Details of updates to HMRC import, export and customs guidance for the period from 27 March 2023 to 3 April 2023.

3 April 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 guidance on what should be known if a company is sold, stops trading or is being wound up for corporation tax purposes.