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In an email alert to subscribers on 15 December, HMRC advised that the Using Making Tax Digital for Income Tax - GOV.UK (www.gov.uk) page had been updated on 14 December to extend the MTD ITSA pilot to 6 April 2026, but HMRC has since confirmed that this was an error.

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

These Regulations extend the period during which the Public Interest Business Protection Tax (PIBPT) could apply.

These Regulations amend the Social Security Contributions and Benefits Act 1992 (and its Northern Ireland equivalent), the Social Security (Contributions) Regulations 2001 (SI 2001/1004), and related legislation to introduce the Lower Profits Threshold (LPT).

The Welsh government has published its draft Budget setting out revenue raising and capital spending plans for 2023/24.

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.

Regulations have been laid which bring the changes to VAT interest payments into force from 1 January 2023.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 6 December 2022 to 12 December 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 updated its guidance on social security contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland.

HMRC has updated its technical guidance on the VAT domestic reverse charge at the section ‘Scaffolding on zero-rated new build housing’.

The EU Commission has published its long awaited legislative proposals on VAT in the Digital Age (ViDA).

A consultation has been launched on proposed reform of the VAT rules on fund management to improve legal clarity and certainty. This consultation closes on 3 February 2023.

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.

HMRC has updated its guidance at section 14 to explain when an

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