Multinational Top-up Tax and Domestic Top-up Tax: further draft guidance which will comprise the new HMRC internal guidance manual scheduled to be published in autumn (closes 23 October).
Tribunal decisions: potential amendments to the rules for each chamber of the First-tier Tribunal and the employment tribunals regarding the issuing of a full decision (closes 22 October).
Promised
E-invoicing: HMRC will soon consult on promoting wider use of e-invoicing across UK businesses and government departments.
Awaiting responses
Among the consultations for which responses are awaited are:
ATAD: EC’s call for evidence on the Anti-Tax Avoidance Directive (closed 11 September).
Carbon Border Adjustment Mechanism (CBAM): consultation on proposals for the UK CBAM (effective from 1 January 2027) closed 13 June.
Carried interest: call for evidence asked three questions: (1) How can the tax treatment of carried interest most appropriately reflect its economic characteristics? (2) What are the different structures and market...
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Multinational Top-up Tax and Domestic Top-up Tax: further draft guidance which will comprise the new HMRC internal guidance manual scheduled to be published in autumn (closes 23 October).
Tribunal decisions: potential amendments to the rules for each chamber of the First-tier Tribunal and the employment tribunals regarding the issuing of a full decision (closes 22 October).
Promised
E-invoicing: HMRC will soon consult on promoting wider use of e-invoicing across UK businesses and government departments.
Awaiting responses
Among the consultations for which responses are awaited are:
ATAD: EC’s call for evidence on the Anti-Tax Avoidance Directive (closed 11 September).
Carbon Border Adjustment Mechanism (CBAM): consultation on proposals for the UK CBAM (effective from 1 January 2027) closed 13 June.
Carried interest: call for evidence asked three questions: (1) How can the tax treatment of carried interest most appropriately reflect its economic characteristics? (2) What are the different structures and market...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: