NEWS

HMRC have refreshed their guidance for anti-money laundering regulated firms on information-sharing measures in the Economic Crime and Corporate Transparency Act 2023. Along with general updating, a new paragraph 45 has been added on the application...

HMRC’s 2 October 2025 update provides useful reminders for practitioners, including links to guidance on umbrella company PAYE changes, MTD preparations, and dealing with NICs for globally mobile employees. Key points include: personal tax: reminder...

The CIOT has submitted a response to the Treasury consultation on draft amending regulations which will update the UK Anti-Money Laundering Regulations, SI 2017/692, with most provisions expected to come into force at some point in early 2026. The...

Tax Journal thanks its authors for September (click on links below to view author profiles and access their contributions):Zoe Andrews - Supreme Court in Prudential AssurancePhilip Baker KC - The future of international tax reformFabian Barth and...

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

A new report by Demos looks for popular, pragmatic and pro-growth options for tax, beyond raising the headline rates of income tax, NICs and VAT, in the run up to the Autumn Budget on 26 November. Solving the tax puzzle: eight popular,...

The CIOT has published a letter to the Exchequer Secretary to the Treasury in response to the Raising Standards in the Tax Advice Market consultation and draft legislation. The letter notes that, while the CIOT strongly supports the objective to...

Albania signed the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (the STTR MLI) at a signing ceremony held in Paris on 23 September 2025. The Pillar Two Subject to Tax Rule is a treaty-based rule...

HMRC have added the synthesised text of the Multilateral Instrument and the 1982 UK-Tunisia Double Taxation Convention to their tax treaties collection. Similar to recent updates to other UK agreements as a result of application of the MLI, which...

HMRC have published the latest in their series of Guidelines for Compliance documents, Help with Freeports (GfC14), as a resource for both current and prospective freeport operators. The guidelines outline the tax reliefs and customs benefits...