³ÉÈËÓ°Òô

5 September 2022 - 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 Corporate Interest Restriction (CIR) for taxpayers to add information on what they can do if they have missed the deadline for appointing a reporting company and what information to be provided to HMRC from 1 October 2022 for submitting a return.

The Court of Justice of the European Union decision that the finance company exemption in the UK CFC rules was unlawful State aid is being appealed.

The CIOT has responded to the HMRC call for evidence on the taxation of decentralised finance involving the lending and staking of cryptoassets.

HMRC has published pension schemes newsletter 142.

The OECD has published the public comments received on the Progress Report on Amount A of Pillar One.

HMRC has published Spotlight 60 highlighting certain tax avoidance arrangements used by some umbrella companies.

HMRC has published a notice which applies to all corporate interest restriction returns (and revised returns) filed with HMRC on or after 1 October 2022. This notice specifies what information must be included in a return and has the force of law.

16 August 2022 - 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 99 (August 2022) providing a round-up of recent developments for tax agents and advisers.

CIOT response to the OECD consultation on the progress report on Amount A of Pillar One.

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

HMRC updates Uncertain Tax Treatments by Large Businesses Manual

HMRC has published new factsheet CC/FS72 on corresponding with HMRC by email.

8 August 2022 - 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 claiming Research and development expenditure credit (RDEC) and Research and development (R&D) tax relief.

HMRC’s Stakeholder Digest (4 August 2022) provides a round-up of recent news including Legislation Day and HMRC’s annual report and accounts for 2021–22.

HMRC has increased the interest rates for late payments of tax following the Bank of England’s decision on 5 August 2022 to increase the bank base rate from 1.25% to 1.75%.

The OTS has published a scoping note setting out the themes for its planned call for evidence on the emerging trends and tax implications of hybrid and distance working.

The Tax Chamber President has released updated guidance on the procedure to be followed when a party to a case wishes to rely on oral evidence given by video or telephone from abroad.