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

The Bill will be discussed by a Committee of the Whole House, before being passed to a Public Bill Committee for further consideration.

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.

HMRC has updated its guidance on what should be known if a company is sold, stops trading or is being wound up for corporation tax purposes.

The Government has published its Economic Crime Plan 2 which sets out what the public and private sectors should do to continue to transform the UK’s response to economic crime.

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 has published new guidance notes on how to report, and how to register to report, cross-border arrangements under the Mandatory Disclosure Rules (MDR).

These Regulations amend the Economic Crime (Anti-Money Laundering) Levy Regulations, SI 2022/269, to make further provision relating to the Economic Crime (Anti-Money Laundering) Levy.

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.

The OECD has published its fifth peer review report assessing the actions taken by jurisdictions to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project.

Viet Nam joins international efforts towards greater tax co-operation and exchange of information and further strengthens the reach of the Convention in Asia.

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.

The Supreme Court considered an appeal relating to whether the development financier legislation at

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

Mexico has deposited its instrument of ratification for the BEPS Multilateral Instrument.

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.

The CIOT and ATT have responded to the HMRC consultation R&D Tax Reliefs Review: Consultation on a single scheme.