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The CIOT has responded to the Finance Bill 2022-23 draft legislation on capital gains tax: transfers of assets between spouses and civil partners in the process of separating; new transfer pricing documentation requirements for UK businesses; and low earners anomaly: pensions relief relating to net pay arrangements.

HMRC has confirmed that a large number of taxpayers who have reclaimed tax payments using the repayment agent Tax Credits Ltd since December 2021 will be due a direct refund from HMRC.

HM Treasury has fully indemnified the Bank of England's intervention to restore orderly markets.

The deadline for the call for evidence on the review of hybrid and distance working has been amended.

HMRC has updated its guidance on uncertain tax treatment.

HMRC has launched a technical consultation seeking views on draft regulations that will spread the transitional impact of IFRS 17 and revoke the requirement for life insurance companies to spread acquisition expenses over 7 years.

Regulations have been laid to designate areas in the Solent and Plymouth and South Devon as Freeport Tax Sites from 14 October 2022.

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer’s behalf.

The Chancellor of the Exchequer delivered a fiscal statement to the House of Commons, outlining cuts to income tax, reversal of the NIC increases, scrapping of the planned increase in corporation tax, permanent £1m annual investment allowance, unwinding of the 2017 and 2021 off-payroll working rules changes, and cuts to SDLT.

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer’s behalf.

HMRC has published Agent Update issue 100 (September 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The UK government has published detail of its new energy price support scheme for non-domestic customers in Great Britain.

20 September 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Bulgaria has deposited its instrument of ratification for the BEPS Multilateral Instrument.

The CIOT has responded to the HMRC consultation on raising standards in tax advice: protecting customers claiming tax repayments.

Advocate General Rantos recommends that the Court of Justice of the European Union finds that imposition of an immediate tax charge on asset transfers outside the UK tax net is compatible with EU law.

Under BEPS Action 14, jurisdictions committed to implement a minimum standard to improve the resolution of tax-related disputes between jurisdictions. Stage 2 peer review monitoring reports have been released for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam.

12 September 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The consolidated text of the 2010 UK-Germany Double Taxation Convention as amended by the 2021 Protocol has been added to the HMRC Germany: tax treaties page.

HMRC has published a joint declaration that announces the first round of negotiations for a possible Double Taxation Agreement (DTA) between the UK and Brazil.