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10 June 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

The CIOT and Low Incomes Tax Reform Group (LITRG) has commented on draft legislation that was recently published by HMRC which would make changes to assessment provisions under the harmonised penalty rules for late payment of tax which initially apply to VAT and ITSA.  The response includes several suggestions for improvement of the legislation.

The 16th meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) took place in Paris from 28 May to 30 May 2024.

A practice direction has been published to outline the principles on the giving of written reasons for decisions in the First-tier Tribunal.

3 June 2024 - 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 HMRC consultation on Raising standards in the tax advice market - strengthening the regulatory framework and improving registration.

The CIOT has submitted written evidence to the PAC’s inquiry into HMRC customer service.

Fiji and Moldova have joined the OECD/G20 Inclusive Framework on BEPS, an international collaboration with over 145 member countries and jurisdictions.

HMRC has published its latest Stakeholder Digest (24 May 2024)

28 May 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published revised advisory fuel rates for company cars which apply from 1 June 2024.

These regulations designate special tax sites in the Forth Green Freeport in Scotland.

HMRC has updated its Belarus: tax treaties page to confirm the suspension of Double Taxation Agreements by Belarus.

HMRC has published a new factsheet about corresponding with HMRC electronically using email or Dropbox, including the risks involved.

HMRC has published statutory guidance on how to register for Pillar 2 top-up taxes in the UK.

20 May 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

The 2024 UK-Peru joint declaration has been added to the HMRC tax treaties page.

The synthesised text of the Multilateral Instrument and the 2012 UK-Liechtenstein Double Taxation Convention — in force has been added to the HMRC tax treaties page.

HMRC has published Agent Update issue 120 (15 May 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The National Audit Office (NAO) has published a report that examines the extent to which HMRC is well-placed to provide the services that taxpayers need within its planned resources.