成人影音

HMRC has launched a technical consultation seeking views on draft tax regulations to specify which assets are to be treated as structural assets of an insurance company鈥檚 long-term business.

29 August 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

Tunisia has deposited its instrument of ratification for the BEPS Multilateral Convention.

21 August 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

Russia has suspended substantially all material provisions of many of its Double Taxation Agreements

HMRC has published Agent Update issue 111 (17 August 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The ICAEW has advised that HMRC is extending its trial for responding to old post.

The CIOT has responded to the HMRC consultation on the Reform of UK law in relation to transfer pricing, permanent establishment and Diverted Profits Tax.

14 August 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published directions under

7 August 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC is increasing the late-payment interest rate to 7.75% and the repayment rate to 4.25% from 22 August 2023. Interest on quarterly instalment payments of corporation tax is also increased from 14 August 2023.

The government has launched England鈥檚 second Investment Zone in Liverpool focused on life sciences.

The Treasury Committee calls for a systematic review into the cost of over a thousand tax reliefs which complicate the tax system and are open to abuse.

31 July 2023 - 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 on working out the balancing charge when a plant or machinery is sold or disposed by a company after claiming allowances for them.

24 July 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

The UKEB has confirmed the adoption of amendments to IAS 12 International Tax Reform: Pillar Two Model Rules which was issued by the IASB in May 2023.

The Order brings into effect the first-time comprehensive Double Taxation Convention between the UK and San Marino which was signed on 17 May 2023.

The CIOT and ATT have responded to the HMRC consultation on Charities tax compliance. The consultation explored reasonable and proportionate changes on how to reform some tax relief rules that do not work as intended.