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St Vincent and the Grenadines: tax treaties

HMRC has added the UK- St Vincent and the Grenadines Tax Information Exchange Agreement (TIEA) to its international treaty collection.

07 Oct 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

HMRC Stakeholder Digest: 5 October 2021

The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (October 2021) providing a round-up of the latest news and updates for members, and their customers and clients.

07 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

CIOT Budget representations

The Chartered Institute of Taxation (CIOT) has published the budget representations it has made on employee ownership trusts, employment taxes and pensions regime, assignment and enforcement of loans subject to the loan charge and remote working abroad.

06 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

Bahamas: tax treaties

HMRC has added the UK-Bahamas Tax Information Exchange Agreement (TIEA) to its international treaty collection.

06 Oct 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Dominica: tax treaties

HMRC has added the UK-Dominica Tax Information Exchange Agreement (TIEA) to its international treaty collection.

06 Oct 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Updated HMRC guidance: plastic packaging tax

HMRC has updated its guidance on plastic packaging tax with more information for businesses to prepare themselves for when it comes into effect from 1 April 2022.

05 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

Subsidy Control Bill sent to Public Bill Committee

The Subsidy Control Bill 2021–22, which will introduce a regime in the UK to replace the EU state aid rules, is currently passing through Parliament.

05 Oct 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly roundup of HMRC manual changes: 4 October 2021

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

04 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

Andorra, Namibia and Spain take further steps to strengthen their tax treaties

Namibia has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting bringing the total number of jurisdictions that participate in the Convention to 96.

01 Oct 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Pension schemes newsletter 133: September 2021

HMRC has published pension schemes newsletter 133, which informs relevant stakeholders of the latest news and updates regarding pension schemes.

30 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

HMRC Customer Engagement and Support Team (CEST) updated information

The CIOT has information from HMRC on its dedicated Customer Engagement and Support Team (CEST) and the support it can offer mid-sized businesses with complex tax issues.

30 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

South Korea: tax treaties

HMRC has published the synthesised text of the UK’s double tax convention with South Korea as modified by the BEPS Multilateral Instrument (MLI).

29 Sep 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Rwanda commits to start automatic exchange of financial account information

Rwanda has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2024.

29 Sep 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Switzerland: tax treaties

HMRC has published the Switzerland-UK memorandum of understanding (MOU) on arbitration under Article 24 of the UK-Switzerland Double Tax Convention.

29 Sep 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

SI 2021/1091 The Corporate Insolvency and Governance Act 2020 (Coronavirus) (Amendment of Schedule 10) (No. 2) Regulations 2021

These Regulations substitute a second, replacement Schedule 10 to the Corporate Insolvency and Governance Act 2020. These Regulations replace SI 2021/1029 which contained an error and are revoked by regulation 2 of these Regulations. Regulations 1 and 2 come into force on 28 September 2021 and the remainder of these Regulations come into force on 1 October 2021.

29 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Iceland: tax treaties

HMRC has published the synthesised text of the UK’s double tax convention with Iceland as modified by the BEPS Multilateral Instrument (MLI).

29 Sep 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Making Tax Digital Update for Agents: September 2021

The Chartered Institute of Taxation (CIOT) has published HMRC’s update for Agents for the month of September in relation to Making Tax Digital (MTD).

28 Sep 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Delays to processing 2020-21 Self Assessment tax returns-SEISS grants

The Association of Taxation Technicians (ATT) has published HMRC’s update for its members from the Agent Forum held on 23 September 2021.

28 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 27 September 2021

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

27 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Making flexible working the default

The Department for Business, Energy & Industrial Strategy has launched a consultation to seek views from individuals and businesses on proposals to reform flexible working regulations.

24 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

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