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The Chartered Institute of Taxation (CIOT) has made a proactive submission on issues that it considers exist in the current legislation on Employee Ownership Trusts (EOTs).

The Chartered Institute of Taxation (CIOT) has commented on the Finance Bill 2021-22 draft legislation on clamping down on promoters of tax avoidance.

The Chartered Institute of Taxation (CIOT) has commented on the draft Finance Bill 2021-22 legislation and HMRC guidance on notification of uncertain tax treatment by large businesses.

These Regulations substitute a new Schedule 10 to the Corporate Insolvency and Governance Act 2020 (CIGA 2020) to introduce new tapering measures restricting the use of winding up petitions with effect from 1 October 2021. This instrument implements these measures to 31 March 2022. These Regulations come into force on 29 September 2021.

These Regulations amend the Insolvency (England and Wales) Rules 2016, (SI 2016/1024), to provide permanent procedural rules for the company moratorium procedure introduced into the Insolvency Act 1986 by the Corporate Insolvency and Governance Act 2020 (CIGA 2020). These Regulations come into force on 1 October 2021.

13 September 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

These Regulations amend the Tax Avoidance Schemes (Information) Regulations (SI 2012/1836) to reflect changes made to Part 7 of the Finance Act 2004 by the Finance Act 2021.

HMRC has published details of the settlement opportunities for tax owed as a result of the Court of Appeal decision (

HMRC has updated its disclosure guidance where the tax loss involves an offshore matter or offshore transfer which makes the loss of tax significantly harder to identify.

To help fund the government’s social care plans NIC rates will increase by 1.25% and tax on dividends will increase by 1.25% from April 2022.

The government spending plans are to be set out at the Spending Review on 27 October 2021 alongside an Autumn Budget.

6 September 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Jamaica and Ukraine have committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2022 and 2023 respectively.

Togo has joined the BEPS inclusive framework and the two-pillar plan to reform the international taxation rules to ensure that multinational enterprises pay a fair share of tax wherever they operate.

The Scottish Government has launched a consultation seeking the public’s views on its overarching approach to tax policy, through Scotland’s first framework for tax, and how the Scottish Government should use its devolved and local tax powers as part of the Scottish Budget 2022–23, particularly to support the ongoing economic recovery from coronavirus (COVID-19). The consultation also outlines the Scottish Government’s tax programme for this Parliament.

31 August 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The All-Party Parliamentary Group on Anti-Corruption and Responsible Tax has released a policy paper, which is based on and expands on the recommendations made in their response to the call for evidence on the tax administration framework earlier in 2021.

23 August 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Following consultation, the government is introducing new rules on the requirement for large businesses to notify HMRC when they take an uncertain tax position. HMRC has published new guidance on the rules which have been laid out in Draft Finance Bill 2022.

HMRC has published Agent Update issue 87 (August 2021) providing a round-up of recent developments for tax agents and advisers.