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SI 2023/508 The Tonnage Tax (Further Opportunity for Election) Order 2023

This Order provides a second further opportunity for shipping companies and groups to elect into the tonnage tax regime.

12 May 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC revises guidance on loan relationships unallowable purpose test

HMRC has made substantial changes to its Corporate Finance Manual at

11 May 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC tool for checking when HMRC will reply to a query

HMRC has updated its guidance on Check when you can expect a reply from HMRC.

11 May 2023 00:00 | Published by a Tolley Corporation Tax expert

OECD and IGF consultation on draft toolkits on base erosion and profit shifting (BEPS) in mining program

The OECD and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) invite public comments on draft toolkits to support developing countries in addressing transfer pricing risks when pricing minerals.

11 May 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 9 May 2023

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

09 May 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC yearly average and spot rates

HMRC has published its updated list of yearly average and spot foreign exchange rates for the year to 31 March 2023.

04 May 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance for tax agents

HMRC has updated its tax agents guidance to clarify when a tax agent must have an agent service account.

04 May 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 2 May 2023

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

02 May 2023 00:00 | Published by a Tolley Corporation Tax expert

OECD Domestic Minimum Tax Safe Harbor Likely Coming by Midyear

The OECD anticipates releasing a qualified domestic minimum top-up tax safe harbour by the summer of 2023, as part of its work to implement Pillar Two.

28 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Tax Administration and Maintenance Day – 27 April 2023

The UK government published various tax policy consultations and other updated documents on 27 April 2023.

27 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated Companies House guidance on how to register overseas entities

Companies House has updated its guidance on how to register overseas entities with details on the changes in submitting information about trusts.

26 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

SI 2023/461 The International Tax Compliance (Amendment) Regulations 2023

These Regulations amend the International Tax Compliance Regulations, SI 2015/878 to bring additional international exchange arrangements within scope to improve international tax compliance.

26 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Kyrgyzstan: tax treaties

HMRC has updated the Kyrgystan: tax treaty page with information as to when the 2017 UK-Kyrgyz Republic Double Taxation Agreement entered into force and when it is effective from.

24 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 20 April 2023

HMRC’s Stakeholder Digest (20 April 2023) provides a round-up of recent news and updates.

21 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 107

HMRC has published Agent Update issue 107 (19 April 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

20 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Consultation: R&D tax Reliefs

HMRC has published updated draft guidance ahead of the implementation of reforms to the Research and Development (R&D) Tax Reliefs on 1 April 2023.

19 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Tax Administration and Maintenance Day announced

Tax Administration and Maintenance Day is set for 27 April 2023

19 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Finance Bill weekly roundup – 17 April 2023

A summary of key developments as Finance (No 2) Bill 2023 makes its way through Parliament.

17 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 17 April 2023

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

17 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Finance Bill roundup – 14 April 2023

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

14 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

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Fuel-related payments / mileage payments

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Interest on late paid tax

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