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The Order brings into effect the first-time comprehensive Double Taxation Convention between the UK and San Marino which was signed on 17 May 2023.

The CIOT and ATT have responded to the HMRC consultation on Charities tax compliance. The consultation explored reasonable and proportionate changes on how to reform some tax relief rules that do not work as intended.

This Order brings into effect the first-time comprehensive Double Taxation Convention between the UK and Brazil was signed on 29 November 2022. It also brings into effect a 2005 Agreement.

HMRC has updated multiple guidance notes on Research and Development (R&D) tax relief.

The CIOT has responded to the HMRC consultation on Construction Industry Scheme reform.

138 members of the OECD/G20 Inclusive Framework on BEPS have agreed an 'Outcome Statement' on progress towards implementation of Pillars One and Two.

These Regulations set out the form and content of transfer pricing documentation which must be kept and preserved to support MNEs' transfer pricing positions.

HMRC has responded to the CIOT's submission: 'Uncertainties in relation to Structures and Buildings Allowances'.

HMRC has published Agent Update issue 110 (19 July 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

These Regulations specify the information to be provided by companies in support of their claims for research and development tax reliefs (鈥淩&D tax reliefs鈥�) and detail digital filing requirements.

In the Treasury minutes published on 17 July 2023, the government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2022-23 on managing tax compliance following the COVID-19 pandemic.

The OECD secretary-general tax report to G20 Finance Ministers and Central Bank Governors has been published.

Hot on the heels of

The OECD invites public input on Amount B under Pillar One relating to the simplification of transfer pricing rules.

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

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

Finance (No 2) Act 2023

HMRC has published guidance on its online reporting service for state aid.

These Regulations amend the Principal Regulations, SI 2016/237 Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016.

The CIOT has responded to the House of Commons Public Accounts Committee (PAC) inquiry into Progress with Making Tax Digital.