Para. INTM 603400 of HMRC’s International Manual is entitled Transfer of assets abroad: Non-domiciled and deemed domiciled settlors from 6...

HMRC have recently made a number of changes to their International Exchange of Information Manual. The changes are listed here.

HMRC have updated their guidance Approved offshore reporting funds. This is a list of offshore funds that have successfully applied...

The CIOT have responded to the public consultation on the OECD’s proposals in respect of Pillar One – Amount B....

HMRC have added the figures for September 2023. They are available in CSV and XML format. https://www.gov.uk/government/publications/hmrc-exchange-rates-for-2023-monthly Related content from...

HMRC have updated their guidance Fulfilment House Due Diligence Scheme registered businesses list. The list is used to check if...

Authorised Economic Operator (AEO) status is, in HMRC’s words, “an internationally recognised quality mark that shows your business’s role in...

HMRC publish guidance on “what you must do when you enter the UK if you’re coming from Ukraine with personal...

SI 2023/918 was made on 16 August, and appoints 25 August as the day on which the remaining provisions of...

The CIOT has released a response to an HMRC consultation on transfer pricing and other matters. (See our story here...

HMRC have made extensive changes to the International Manual in relation to transfer pricing methodologies. https://www.gov.uk/hmrc-internal-manuals/international-manual/intm422000 Related content from Claritax...

The register enables a person to check the status of “overseas corporate lenders who are passport holders for Double Taxation...

In June, HMRC announced an open consultation UK law reform in transfer pricing, permanent establishment and Diverted Profits Tax. See our...

Claritax Books have just published the new edition of this popular title. Many UK individuals choose to live and work...

HMRC have updated their guidance Approved offshore reporting funds. This is a list of offshore funds that have successfully applied...

The Confédération Fiscale Européenne (CFE) has published its monthly Global Tax Top 10 newsletter for July 2023 covering: OECD Tax...

SI 2023/818 was made on 18 July 2023 and comes into force on 9 August 2023. These regulations give effect...

HMRC are now using data from Companies House on beneficial owners of UK property, including trusts, and have “started receiving...

SI 2023/839 – The Double Taxation Relief and International Tax Enforcement (Brazil) Order 2023 – was made on 19 July...

HMRC have published updated rates for the effective period 21 July to 3 August 2023. The rules apply to taxpayers who...

HMRC have updated their guidance Approved offshore reporting funds. This is a list of offshore funds that have successfully applied...

The driver of a tractor/trailer unit was arrested, and the vehicle seized, when drugs were found in it at Calais...

The OECD has reported that 138 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have...

The Confédération Fiscale Européenne (CFE) has published an Opinion Statement (ECJ-TF 1/2023) on the topic of taxing capital gains in...

Authorised Economic Operator (AEO) status is, in HMRC’s words, “an internationally recognised quality mark that shows your business’s role in...

HMRC have published updated rates for the effective period 7 July to 20 July 2023. The rules apply to taxpayers who...

The current UK Trader Scheme (UKTS) is coming to an end from 30 September 2023. Under the Windsor Framework there...

SI 2023/752 was made on 4 July 2023. “These Regulations amend the Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting...

The Confédération Fiscale Européenne (CFE) has published its weekly Tax Top 5 newsletter for 3 July 2023 covering: European Commission...

SI 2023/748 (which corrects and makes minor amendments to SI 2023/348) was made on 4 July 2023. https://www.legislation.gov.uk/uksi/2023/748/contents/made

This Act received Royal Assent on 29 June 2023. https://www.legislation.gov.uk/ukpga/2023/28/pdfs/ukpga_20230028_en.pdf

HMRC have published new guidance on how to “Apply to claim a repayment or remission of import duty on ‘at...

SI 2023/661 designates the Customs Site No. 2 Solent Freeport as a special area for customs purposes (a “free zone”)....

HMRC have updated their Company Taxation Manual. In the section CTM34195 – “Residence: outward company migration: guidance notes for migrating...

HMRC have updated contact details in the section INTM423110 – “Transfer Pricing: methodologies: Mutual Agreement Procedure: HMRC contacts” in their...

HMRC have added the figures for July 2023. They are available in CSV and XML format. https://www.gov.uk/government/publications/hmrc-exchange-rates-for-2023-monthly Related content from...

HMRC have published updated rates for the effective period 23 June to 6 July 2023. The rules apply to taxpayers who...

The Confédération Fiscale Européenne (CFE) has published its weekly Tax Top 5 newsletter for 19 June 2023 covering: European Commission...

HMRC have updated their guidance Fulfilment House Due Diligence Scheme registered businesses list. The list is used to check if...

The government has put forward certain amendments to the Spring Finance Bill 2023 at the Report Stage. The insertion of...

The Supreme Court has dismissed an appeal in JTI POLSKA Sp. Z o.o. & Ors v Jakubowski & Ors UKSC...

The Confédération Fiscale Européenne (CFE) has published its weekly Tax Top 5 newsletter for 12 June 2023 covering: CFE Statement...