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HMRC has updated its Self-Employment Income Support Scheme guidance to cover how to notify errors in amounts claimed under the scheme and how to work out turnover where the taxpayer is a member of a partnership.

The Chartered Institute of Taxation (CIOT) has responded to the HMRC consultation on timely payment of tax which closed on 13 July 2021.

The Welsh Revenue Authority has published new guidance on Land Transaction Tax (LTT) rates for non-residential or mixed use property or land in Wales.

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

The OECD has published the stage 2 peer review monitoring reports for Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa under the BEPS Action 14 minimum standard for the resolution of tax-related disputes.

These Regulations provide for an exemption from income tax on income earned in the UK in connection with the 2021 UEFA Super Cup football match which is due to be held in Belfast on 11 August.

The Chartered Institute of Taxation (CIOT) has responded to the Treasury’s consultation on residential property developer tax.

The Association of Taxation Technicians (ATT) is calling for a delay to a major change in how trading profits are assessed for tax purposes, as well as appealing for extension of the consultation period and a clear roadmap leading up to the introduction of the basis period proposals.

The Chartered Institute of Taxation (CIOT) and Association of Taxation Technicians (ATT) have responded to the Department for Business, Energy & Industrial Strategy (BEIS) consultation on restoring trust in audit and corporate governance.

HMRC has updated its factsheet on the penalties it may charge for enablers of tax avoidance which are subsequently defeated to reflect changes made by

The Law Society has responded to HMRC’s call for evidence on timely payment for income tax self-assessment and corporation tax for small companies.

The initial draft clauses for the 2022 Finance Act were published on 20 July 2021 and include more detail on previously announced proposals. Whilst the Government refers to it as draft legislation for Finance Bill 2021/22, in this commentary, for clarity, it is referred to as Draft Finance Bill 2022. The final contents of the Bill will be subject to confirmation at a later date, expected to be in the Autumn, though it is uncertain whether this will be combined with an Autumn Budget.

The Chartered Institute of Taxation (CIOT) has published its response to the HMRC call for evidence on the tax administration framework: supporting a 21st century system.

HMRC has updated its guidance with new sections on what to do if taxpayers have not submitted a notification or claim by email before, if they cannot submit their claim electronically, and guidance on common errors.

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

The Department for International Trade (DIT) has a launched a consultation to seek views on proposed changes to the trade preference scheme which reduces or removes import tariffs for 70 developing countries.

HMRC has published Agent Update issue 86 (July 2021) providing a round-up of recent developments for tax agents and advisers.

The Association of Taxation Technicians (ATT) has responded to a government consultation on bringing tax payments for small businesses closer to the point where the income or profit arises.

HMRC has published a paper setting out its approach to dealing with tax debt for individuals and businesses and those concerned about their ability to pay their tax due.

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