桔子视频

HMRC has updated its capital gains tax for land and buildings, capital gains tax for shares, income tax losses, capital gains tax for trusts and estates supplementary, trusts and estates, National Insurance contributions and statutory payments, Chargeable gains for companies', Expenses and benefits from employment toolkits for 2020/21 and Property rental toolkit.

The UK has agreed a protocol to the existing double taxation agreement with Taiwan (SI 2002/3137 (鈥榯he Agreement鈥�)). The protocol is set out in The Double Taxation Relief and International Tax Enforcement (Taiwan) Order 2021, SI 2021/1447.

HMRC has published Agent Update issue 91 (December 2021) providing a round-up of recent developments for tax agents and advisers.

This instrument sets the figures for calculating the cash equivalent of fuel for cars and vans and the benefit of the use of a van for the 2022-23 tax year.

The government has proposed amendments to Schedules 2 (qualifying asset holding companies) and 15 (notification of uncertain tax treatment). Government amendments to clause 28 (diverted profits tax) were passed on 1 December.

The Chartered Institute of Taxation has shared an update on behalf of HMRC on Income Tax Self-Assessment (ITSA) repayment claim verification letters (鈥楽URF鈥� letters).

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

The OECD Inclusive Framework on BEPS is releasing the 2020 peer review assessments of 131 jurisdictions in relation to the spontaneous exchanges of information on tax rulings on 14 December 2021.

The CIOT has published the latest HMRC Stakeholder Digest (9 December 2021) which provides a round-up of the latest news and updates.

The OECD has released new transfer pricing profiles for 21 countries

The self-serve online facility to agree time to pay for income tax self assessment liabilities of under £30,000 remains available and can be used to spread the payment of tax due by 31 January 2022. This facility is available to all taxpayers who have filed their 2020/21 tax return and plan to pay off the debt within 12 months.

The Scottish government delivered its 2022-23 budget on 9 December 2021

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

HMRC has updated its plastic packaging tax guidance on creating invoices to state that the requirement to include a statement with an invoice to show that Plastic Packaging Tax has been paid, which was due to commence in April 2022, will be delayed. The update also includes guidance on transferring a registered plastic packaging business as a going concern and the temporary treatments available when the person responsible for dealing with Plastic Packaging Tax dies, becomes incapacitated or becomes insolvent.

Algeria has signed the Yaoundé Declaration鈥昦n African initiative for transparency and exchange of information for tax purposes.

HMRC has published new guidance on clearance applications and how to apply for advance confirmation of an exempt distribution when a company purchases its own shares.

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

These Regulations amend the First-tier Tribunal for Scotland (Chambers) Regulations 2016, SSI 2016/341 to create a new chamber.

These Regulations amend section 318C of ITEPA 2003, which defines 鈥渜ualifying childcare鈥� for the purposes of exemptions from income tax for employee benefits in respect of certain employer-provided or employer-contracted childcare.

The CIOT has published the latest HMRC Stakeholder Digest (30 November 2021) which provides a round-up of the latest news and updates.