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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.

These Regulations are being made to exempt from tax four new social security payments with retrospective effect from the date of their respective introductions.

HMRC has updated its guidance. A new section (鈥楥ompany tax return鈥�) has been added which explains that grants and payments to support businesses during coronavirus (COVID-19) are taxable and need to be declared on company tax returns.

The Courts and Tribunals Judiciary has published general guidance to ensure consistency in the provision of electronic bundles (e-bundles) for court hearings to promote efficient preparation and management of hearings. This guidance replaces previous guidance published in May 2020.

Over 30 documents were published on the inaugural 鈥楾ax Administration and Maintenance day鈥� signifying the start of a period of consultation and evaluation. Our summary document details the key announcements.

HMRC has published pension schemes newsletter 135, which informs relevant stakeholders of the latest news and updates regarding pension schemes.

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

The Global Forum published a new peer review report on transparency and exchange of information on request (EOIR) for Kenya, and three first-time reviews for Côte d鈥橧voire, Moldova and Tanzania.