HMRC has launched the consultation Transfer Pricing: International Controlled Transactions Schedule. “This technical consultation sets out the details of a...
HMRC have updated their guidance on the UK-Peru treaty to note that it is in force. https://www.gov.uk/government/publications/peru-tax-treaties Related content from...
The government is introducing legislation to give HMRC commissioners the power to introduce regulations requiring in-scope multinationals to file an...
HMRC have updated their statistics Non-domiciled taxpayers in the UK. “This release contains information about people claiming non-domiciled status in...
October 2026
Model Tax Convention on Income and on Capital 2025 – OECD publishes full version
August 2026
Apply for a certificate of residence or letter of confirmation
August 2026
Corporation tax – double taxation UK and Isle of Man – meaning of “income derived from immovable property” – Knights Developments
August 2026
Help with short-term business visitors – HMRC publish GfC19
August 2026
Corporation tax – company was resident in UK – discovery assessments valid – behaviour not deliberate so company penalties were excessive and PLN dismissed – Cogefin (Bermuda) Ltd
July 2026
Reform of the foreign permanent establishment exemption – HMRC publish policy paper
July 2026
Pay tax on payments to foreign entertainers and sportspersons – HMRC update guidance
June 2026
Sweden: tax treaties – HMRC update documents to include memorandum of understanding on arbitration under Article 23 of the Convention
June 2026
Chargeable gains – exit charges and EU rights – Court of Appeal confirms conforming interpretation exists – UT and FTT were in agreement on interest – Trustees of Panico Panayi & Redevco Properties UK 1 Ltd
June 2026
Transfer Pricing: International Controlled Transactions Schedule – HMRC launches consultation
May 2026
Global minimum tax – OECD publish common understanding
May 2026
SRT – transfer exception and exceptional circumstances exception applied – Parker
May 2026
Global minimum tax – OECD releases new toolkit to support consistent implementation
May 2026
Managing your client’s Capital Gains Tax on UK property account – HMRC update guidance
April 2026
One-to-many letters – tax changes for non-UK domiciles
April 2026
Income tax – Court of Appeal confirms company did not “take advantage” of double tax convention between Ireland and UK – Burlington Loan Management DAC
April 2026
Approved offshore reporting funds – HMRC update guidance
April 2026
New tax year 2026-27 – HMRC guidance, rates and forms – international
March 2026
The Taxes (Interest Rate) (Amendment) Regulations 2026
March 2026
The Free Zone (Customs Site No. 3 Thames Freeport) Designation Order 2026
February 2026
Synthesised text of the Multilateral Instrument and the 2013 UK-Panama Double Taxation Convention — HMRC publish update
January 2026
Tax treaty – UK-Peru – in force
January 2026
Tax treaties – UK-Andorra, UK-Portugal and UK-Romania – in force
January 2026
Remittance basis – FTT erred in judging use of credit card was a remittance – Alimahomed
December 2025
The Double Taxation Relief and International Tax Enforcement (Peru) Order 2025
December 2025
The Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025
December 2025
The Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025
December 2025
The Double Taxation Relief and International Tax Enforcement (Romania) Order 2025
December 2025
New employee coming to work from abroad – HMRC update guidance
December 2025
Marketed tax avoidance scheme – appeal against follower notices dismissed – Kamperis
November 2025
UK-Spain double taxation agreement – HMRC decision taxpayer was treaty resident in Spain – permission to apply for judicial review refused – Font
November 2025
BUDGET 2026 – Aligning PAYE and overseas workday relief
November 2025
BUDGET 2025 – Non-resident dividend tax credit
November 2025
BUDGET 2025 – Closing “loopholes” re voluntary Class 2 NICs
November 2025
BUDGET 2025 – Transfer pricing
November 2025
BUDGET 2025 – Residence-based tax regime: technical amendments
November 2025
BUDGET 2025 – Non-resident capital gains
October 2025
Non-resident companies subject to UK corporation tax – applicable rate – HMRC and CIOT clarify confusion
September 2025
UK tax residence – new HMRC guidance collection
September 2025
Social security abroad – HMRC update guidance
August 2025
Temporary non-residents – HMRC warning to check returns
August 2025
Income tax – double taxation – whether paid in consideration of past employment – Masters
July 2025
Non-domiciled taxpayers in the UK – HMRC update statistics
July 2025
The Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) (Amendment) Regulations 2025
July 2025
Business investment relief – Upper Tribunal confirms provision of director’s loan account was an extraction of value – d’Angelin
June 2025
The International Tax Compliance (Amendment) Regulations 2025
June 2025
Approved offshore reporting funds – HMRC update guidance
May 2025
Transfer of assets abroad – income tax liability arising from rent-free occupation of house – Moran
May 2025
The Retained EU Law (Revocation and Reform) Act 2023 (Social Security Co-ordination) (Compatibility) Regulations 2025
April 2025
Residence and FIG regime – HMRC publish new manual