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HMRC has updated its general anti-abuse rule (GAAR) guidance with effect from 16 July 2021.

HMRC has updated the PDDD1 letter it sends out before publishing a taxpayer鈥檚 details following a deliberate inaccuracy penalty.

The Association of Taxation Technicians (ATT) has called for tax policies and legislation to develop in parallel with any new digital systems to avoid placing more burdens on, or adding to the frustrations of, taxpayers.

The OECD has published the Tax Transparency in Latin America 2021 report, which outlines a Latin American initiative to tackle tax evasion, corruption and other financial crimes through transparency and exchange of information (EOI) for tax purposes.

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

HMRC has published new guidance on how to claim relief from Stamp Duty Land Tax (SDLT) when buying land or buildings in a Freeport tax site.

Draft legislation for the next Finance Bill will be published on Tuesday 20 July 2021.

The OECD secretary-general has published his report to the July 2021 meeting of G20 leaders in Italy, covering international tax developments including the digital economy, the tax policy aspects of climate change and supporting developing countries to build sustainable tax bases.

5 July 2021 - 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 to add new sections on the Compliance Risk Management framework, Business Risk Reviews and large business consultation forums.

HMRC has updated its guidance on how to make a de minimis claim for extended loss carry-back claims for companies.

130 countries and jurisdictions have joined a new two-pillar plan to reform international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate.

HMRC has published a paper setting out its approach to collecting tax debts and supporting taxpayers as the UK emerges from the coronavirus (COVID鈥�19) pandemic.

These Regulations provide for 29th June 2021 to be the appointed day for the commencement of paragraphs 8 and 13 of Schedule 11 to the Finance Act 2020.

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

HMRC has updated its bi-monthly magazine for June 2021 to provide the latest information for employers and agents on the deadline of 30 June 2021 which applies to both the EU Settlement Scheme and the Small to Medium Enterprise (SME) Brexit Support Fund.

The First-Tier Tribunal (FTT) has updated its guidance on delivering PDF bundles for use in hearings in the Tax Chamber.

These Regulations extend the period within which the temporary provision in Schedule 10 to the Corporate Insolvency and Governance Act 2020 (CIGA 2020, Sch 10) has effect, from 30th June 2021 until 30th September 2021.

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

HMRC has updated its Stamp Duty Land Tax (SDLT) guidance to add information on checks, repayments and paying back amounts that are not due.