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An HM Treasury report has outlined HMRC’s implementation of a parliamentary committee’s recommendations, including plans to issue new guidance on complex UK tax areas 'in Winter 2023'.

The 2023 UK-San Marino Double Taxation Convention — in force has been added to the HMRC tax treaties page.

HMRC’s latest Digest (1 December 2023) provides short updates on various topics, including Making Tax Digital for Income Tax for Self Assessment (MTD for ITSA), changes for goods moving from the island of Ireland to Great Britain, compliance guidelines for the reformed IR35 and umbrella companies, and an overview of the OECD Pillar 2 Reform of the International Tax Framework.

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

The 2023 UK-New Zealand Memorandum of Arrangement (MOA) has been added to the HMRC tax treaties page.

Finance Bill 2024 was published on 29 November 2023.

The CIOT and Stamp Taxes Practitioners Group (STPG) have questioned HMRC’s interpretation that SDLT relief is not available for certain transactions by developers in special tax sites.

The CIOT has responded to the HMRC stakeholder consultation on Review of Double Taxation Treaties (DTTs) 2024/25.

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

HMRC has published revised advisory fuel rates for company cars which apply from 1 December 2023.

Tax announcements at Autumn Statement must be given legal effect through a Finance Bill, which is introduced by Ways and Means Resolutions, which must be approved by the House of Commons. These were published on 22 November 2023 but have not yet been passed.

Autumn Statement 2023 provided a full package of tax measures, many of which had been pre-announced. New items included cuts to both employee and self-employed NICs and permanent ‘full expensing’ for companies.

Azerbaijan has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the BEPS Convention).

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

The government has launched a third investment zone in England, and has confirmed that the investment zones and freeport tax site programmes in England are to be extended from five to ten years.

The OECD is inviting public inputs on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.

The OECD has released the seventh annual progress report of the OECD/G20 Inclusive Framework on BEPS.

The CIOT has sent a proactive submission to HMRC on residential property developer tax (RPDT) just and reasonable apportionment and other uncertainties.

Fiji has become 169th member of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

Kuwait has joined the OECD/G20 Inclusive Framework on BEPS.