HMRC have published updated guidance on cross-border arrangements under mandatory disclosure rules (MDR): Register to report a cross-border arrangement Report...
HMRC have updated their International Manual, adding paragraphs on “working a transfer pricing case: penalties”. https://www.gov.uk/hmrc-internal-manuals/international-manual/intm483110 Related content from Claritax...
HMRC have updated Customs Declaration Service (CDS) guidance Appendix 2: DE 1/11: Additional Procedure Code for Final Supplementary Declarations (FSD)....
HMRC have made SI 2023/195 – The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Australia) (Amendment) Regulations 2023. “These...
The OECD has updated its list of notifications relating to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion...
HMRC have published Transfer Pricing and Diverted Profits Tax statistics 2021 to 2022. https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-2021-to-2022/transfer-pricing-and-diverted-profits-tax-statistics-2021-to-2022#diverted-profits-tax
March 2023
Fresh fruit and veg – imports
March 2023
The Free Zone (Customs Site No. 1 East Midlands) Designation Order 2023
March 2023
Cross-border arrangements – mandatory disclosure rules
March 2023
Fulfilment House Due Diligence Scheme – HMRC update registered businesses list
March 2023
Excise duty – HMRC update Excise Notice 207
March 2023
Customs – HMRC advise CDS users to check records for double payments
March 2023
Transfer pricing – penalties – updated HMRC guidance
March 2023
The Register of Overseas Entities (Disclosure and Dispositions) Regulations 2023
March 2023
Customs – HMRC provide guidance on how to report a problem using the Customs Declaration Service
March 2023
Fresh fruit and veg – imports
March 2023
Non-resident entertainers – tax withholding – middleman scheme – list of payers approved for gross payment
March 2023
Customs – HMRC update Customs Declaration Service cash accounts guidance
March 2023
Customs – HMRC update sundry guidance
March 2023
BEPS Multilateral Instrument – Romania completes internal procedures for entry
March 2023
2017 UK-Kyrgyz Republic Double Taxation Agreement – not in force
March 2023
Overseas employees – HMRC release intelligent “gForm”
March 2023
Corporation tax – provisions denying surrender from UK branch not incompatible with EU law – Volkerrail Plant Ltd
March 2023
Authorised Economic Operator status – HMRC update list
March 2023
Customs – HMRC update CDS guidance
March 2023
Customs – HMRC update customs declaration service guidance
March 2023
Customs and VAT – Windsor Framework – government publishes policy paper
March 2023
Fresh fruit and veg – imports
March 2023
Customs – HMRC update Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018
March 2023
Northern Ireland – Windsor Framework – HMRC guidance
March 2023
Income tax – domicile of son – domicile of choice of parents – Coller
March 2023
CFE publishes weekly Tax Top 5 newsletter
February 2023
Customs – HMRC update customs declaration service guidance
February 2023
Customs – SI 2023/195 – The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Australia) (Amendment) Regulations 2023
February 2023
Customs – SI 2023/194 – The Customs Tariff (Preferential Trade Arrangements) (New Zealand) (Amendment) Regulations 2023
February 2023
OECD publishes tax report
February 2023
Hong Kong completes internal procedures for BEPS MLI entry
February 2023
CFE publishes weekly Tax Top 5 newsletter
February 2023
Register of Overseas Entities – CIOT stresses disclosure deadline
February 2023
EU list of non-cooperative jurisdictions for tax purposes – ECOFIN announce changes
February 2023
Fresh fruit and veg – imports
February 2023
CFE publishes weekly Tax Top 5 newsletter
February 2023
Excise duty – HMRC update Excise Notice 204b and 207
February 2023
Excise duty – HMRC update guidance and open consultation
February 2023
Customs – HMRC update CDS guidance and software developers list
February 2023
Thin capitalisation – updated HMRC guidance
February 2023
Customs – HMRC update guidance for eligible goods and authorised uses list
February 2023
Customs – HMRC update CDS guidance
February 2023
Transfer pricing and diverted profits tax – HMRC publish statistics 2021 to 2022
February 2023
Register of overseas entities – risk of investigation – HMRC urges taxpayers to declare unpaid tax
February 2023
Customs – Safety and security requirements on imports and exports – HMRC update guidance
February 2023
ISIL (Da’esh) and Al-Qaida organisations and Russia – HMRC updates financial sanctions
February 2023
Fulfilment House Due Diligence Scheme – HMRC update registered businesses list
February 2023
Customs – HMRC update CDS guidance
February 2023
CFE publishes weekly Tax Top 5 newsletter
February 2023
EU Commission takes steps to ensure transposition of EU directives