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The Chartered Institute of Taxation (CIOT) has responded to the Scottish Government consultation on LBTT - Additional Dwelling Supplement legislation changes.

Discussions around a double tax treaty between San Marino and the UK are ongoing, according to the UK government.

HMRC has updated its R&D guidance on claiming Research and development expenditure credit (RDEC) and Research and development (R&D) tax relief.

3 April 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

In the Treasury minutes published on the 30th March, the government has responded, among other things, to the Public Accounts Committee’s (PAC) report from session 2022-23 on HMRC’s performance in 2021-22.

HMRC is informing self-assessment taxpayers who currently file paper returns, that the paper forms will no longer be available to download from gov.uk from 6 April 2023.

The Bill aims to streamline the business rates system in England and Wales, introducing various measures to reduce the administrative and financial burden on businesses together with the anticipated three-yearly revaluations.

27 March 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC is increasing the late payment rate of interest to 6.75%, and the repayment interest rate to 3.25% from 13 April 2023. Interest on quarterly instalment payments of corporation tax is also increased from 3 April 2023.

HMRC has published Agent Update issue 106 (22 March 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

This Order provides for limited exemptions from income tax, capital gains tax, inheritance tax, stamp duty and stamp duty reserve tax to be given in respect of securities issued by the Caribbean Development Bank, Asian Infrastructure Investment Bank, and Inter-American Investment Corporation, international organisations of which the United Kingdom is a member.

20 March 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published pension schemes newsletter 148.

The Chancellor’s Budget on 15 March 2023 included several new announcements, and brought together previously published proposals, many of which will be legislated in the Spring Finance Bill.

HMRC has updated its guidance on helping to prevent money laundering and terrorist financing for a trust or company service provider.

13 March 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Welsh Parliament approves Welsh Rate Resolution

HMRC’s Stakeholder Digest (8 March 2023) provides a round-up of recent news and updates.

The government has extended the voluntary National Insurance (NI) contribution deadline to 31 July 2023 to give taxpayers more time to fill gaps in their NI record and help increase the amount they receive in State Pension.

HMRC has published multiple new guidance notes on Off-payroll working for intermediaries, contractors and clients.