成人影音

HMRC is consulting on a draft version of the Energy (Oil and Gas) Profits Levy Bill which will introduce the new levy with effect for accounting periods beginning on or after 26 May 2022.

The Republic of the Congo (hereafter 鈥淐ongo鈥�) has joined the Global Forum on Transparency and Exchange of Information for Tax Purposes.

HMRC has increased the interest rates for late payments of tax following the Bank of England鈥檚 decision on 16 June 2022 to increase the bank base rate from 1% to 1.25%.

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

HMRC has published responses to the consultation on draft legislation amending the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations,

The OECD has published responses to the consultation on tax certainty aspects under Amount A of Pillar One.

The Tax Chamber President has published a Practice Statement in relation to the issue of witness summonses and orders to produce documents.

HMRC has published Agent Update issue 97 (June 2022) providing a round-up of recent developments for tax agents and advisers.

The Financial Secretary to the Treasury has confirmed that draft legislation will be published in the summer to implement the OECD鈥檚 Pillar 2 framework in the UK, but that the commencement date will be pushed back from 1 April 2023 to 31 December 2023.

These Regulations designate various areas within the Plymouth and South Devon freeport as freeport tax sites with effect from 4 July 2022.

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

The General Court of the European Union has dismissed the UK鈥檚 appeal (heard jointly with ITV鈥檚 appeal) against the European Commission's 2019 decision that the finance company exemption in the UK's CFC rules (as it stood prior to 1 January 2019) was unlawful State aid where the relevant financing income of the CFC was derived from UK activities.

HMRC has published the text of a new UK-Luxembourg double tax convention and protocol that was signed on 7 June 2022. It has not yet entered into force.

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

The Chartered Institute of Taxation (CIOT) has responded to the OTS call for evidence on the review of property income.

The OECD is seeking public comments on two consultation documents relating to tax certainty under Pillar One.

HMRC has published new guidance on the super-deduction and the special rate first year (SR) allowance.

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

The OECD has published responses to the consultation on the regulated financial services exclusion under Amount A of Pillar One.

China has deposited its instrument of ratification with the OECD for the BEPS Multilateral Convention.