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HMRC has updated it guidance on the Conditional Exemption Tax incentive scheme to deal with variations to the scheme arising from issues related to the coronavirus (COVID-19) pandemic.

HMRC has published the synthesised text of the UK’s double taxation treaty with Albania, as modified by the BEPS Multilateral Instrument (MLI).

HMRC has published Spotlight 58 – tax avoidance arrangement attempting to avoid corporation tax, income tax and National Insurance contributions (NICs) by using unfunded pension arrangements.

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

Finance Act 2021

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

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.

The Government has responded to the House of Commons Treasury Committee’s report ‘Tax after Coronavirus’, published in March 2021.

The online claims service for the fifth SEISS grant covering May 2021 to September 2021 will be available from late July 2021.

The OECD has published a new report highlighting the crucial role of tax transparency and the exchange of information (EOI) in helping African governments to stem illicit financial flows and increase domestic resource mobilisation.

HMRC has published the Australia-UK memorandum of understanding (MOU) on arbitration under Part VI of the Multilateral Instrument.

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.