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Northern Ireland / All

24 January 2022

UK: Notification of uncertain tax treatments – updated HMRC guidance

Updated draft HMRC guidance gives further details on how UTT notification will operate, including the general exemption and the de minimis.

10 January 2022

UK – Spotting leasing issues on transactions

Some key tax points to be alert to where transactions involve leases of property or plant/machinery.

10 January 2022

UK – Derivatives hedging foreign exchange risk on a share sale or purchase

New regulations designed to prevent tax mismatches arising where derivatives used to hedge currency risk on anticipated share transactions.

7 December 2021

UK Tax Administration and Maintenance Day 2021

The UK Government has published a series of tax policy and consultation updates on Tax Administration and Maintenance Day 2021.

22 November 2021

UK: Transfer pricing items in HMRC annual report and accounts, 2020 to 2021

HMRC published its annual report and accounts for 2020 to 2021,

22 November 2021

UK: Guidance published on Freeport tax reliefs

New HMRC guidance published on capital allowance, structures and buildings allowance, and SDLT tax reliefs available in Freeport tax sites.

9 November 2021

UK Finance Bill 2022

UK Finance (No. 2) Bill 2021-22 was published on 4 November 2021.

28 October 2021

UK Autumn Budget and Spending Review 2021

What does this mean for you and your business?

26 October 2021

UK Coronavirus Job Retention Scheme: new guidance on correcting errors

HMRC’s approach to correcting CJRS errors has changed – employers should urgently review their claims to ensure they’re compliant.

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