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The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework) has released the text of a new multilateral convention that updates the international tax framework to co-ordinate a reallocation of taxing rights to market jurisdictions, improve tax certainty, and remove digital service taxes.

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

HMRC have issued new guidance on how to claim an Economic Crime Levy refund.

This Order provides for relief from land and buildings transaction tax in designated Scottish green freeport tax sites.

The OECD/G20 Inclusive Framework on BEPS has concluded negotiations on a multilateral instrument that will protect the right of developing countries to ensure multinational enterprises pay a minimum level of tax on a broad range of cross-border intra-group payments, including services.

A new Practice Direction requires documents to be submitted to the Upper Tribunal electronically via the Tribunal’s CE-File secure online portal.

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

The CIOT has responded to the Treasury consultation: ‘Reforming anti-money laundering and counter-terrorism financing supervision’.

The draft legislation has been amended to include safe harbours and other features of the OECD’s latest administrative guidance.

Eswatini has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the BEPS Multilateral Instrument). Armenia and Côte d'Ivoire have also deposited their instruments of ratification.

The OECD has published the latest outcomes of the implementation of BEPS Action 13 on the transparency of global operations of large MNEs.

HMRC has updated its guidance to explain what deposit holders need to do before the Certificate of Tax Deposit (CTD) Scheme closes on 23 November 2023.

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

HMRC has published Agent Update issue 112 (20 September 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The OECD has published public comments on Amount B under Pillar One relating to the simplification of transfer pricing rules.

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

HMRC has published new guidance on its internal procedures for deciding how tax disputes should be resolved, depending on the particular circumstances of a dispute and how much tax is at stake.

The government is to legislate to preserve the current 0% stamp duty/SDRT (stamp tax) charge on the issue (and on exempt capital-raising transfers) of UK shares and securities to a depositary or a clearance service operator or their nominees.

The CIOT has commented on the HMRC consultation on draft guidance for the multinational top-up tax and domestic top-up tax which were introduced in

The CIOT has commented on the Draft Finance Bill 2024 legislation on additional tax reliefs for research and development-intensive small and medium-sized enterprises and the potential merged R&D scheme.