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The Law Society has responded to HMRC’s consultation on a range of new measures to disrupt the business models relied on by promoters of tax avoidance.

The Office of Tax Simplification (OTS) has published a document setting out the scope of a new high-level exploration of the benefits, costs and wider implications of changing the date of the end of the tax year for individuals and will publish a further report over the Summer of 2021.

7 June 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The OECD has published the public comments received on proposed changes to commentaries in the OECD Model Tax Convention on Article 9 and related articles.

31 May 2021 - 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 with the inclusion of new sections on how employers can correct overclaims in their subsequent CJRS claim and new templates if they are putting more than 15 employees on furlough.

HMRC has published revised advisory fuel rates for company cars which apply from 1 June 2021.

The OECD has published the stage 2 peer review monitoring reports for Estonia, Greece, Hungary, Iceland, Romania, the Slovak Republic, Slovenia and Turkey under the BEPS Action 14 minimum standard for the resolution of tax-related disputes.

HMRC has published new guidance setting out steps to calculate a worker’s statutory payment entitlement where the worker’s intermediary has received amounts net of income tax and Class 1 primary national insurance contributions (NICs) under the off-payroll working rules.

24 May 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The Courts and Tribunals Judiciary has published a Practice Note issued by Chamber President, Mr Justice Zacaroli, on electronic filing of documents in the Upper Tribunal, Tax and Chancery Chamber using CE-File.

HMRC has published Agent Update issue 84 (April-May 2021) providing a round-up of recent developments for tax agents and advisers.

HMRC has published updated versions of Self-Employment Income Support Scheme (SEISS) factsheets CC/FS11a and CC/FS47.

HMRC has updated its self-employment income support scheme (SEISS) guidance explaining when and how to tell HMRC about a tax return amendment if it affects the eligibility to, or amount of, a grant.

The UK Government has published a further batch of amendments to the Finance Bill, which are to be considered at Report Stage on 24 May 2021.

HMRC has launched a consultation on draft regulations to enable HMRC to act more quickly where promoters fail to provide information on avoidance schemes, and to inform taxpayers at an earlier stage in cases where it suspects an avoidance scheme is being sold. The consultation closes on 13 June 2021.

17 May 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HM Revenue and Customs (HMRC) has announced that individuals who have been told by their employers to work from home as a result of the coronavirus (COVID-19) pandemic may be eligible for tax relief in the 2021–22 tax year. It is reported that over 550,000 people have already claimed for relief under this system.

HMRC has updated its guidance for employers detailing who needs to pay the levy, how to work out what is owed and how to use the levy allowance.