The EU Council has agreed a new €3 duty charge on small parcels valued at under €150. From 1 July 2026, and until the EU customs data hub becomes operational (expected in 2028), the flat-rate charge will apply as part of the abolition of customs duty...
The ATT has published a briefing on Finance Bill 2026 cl 258, which requires taxpayers using HMRC’s digital services to provide and maintain up-to-date email or mobile details, with penalties of up to £1,000 for non-compliance. Although supportive of...
Retrospective changes to the Temporary Repatriation Facility, updated FIG guidance and new AI guidance for advisers feature in this month’s review by Sophie Dworetzsky (Lombard Odier).
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
HMRC have issued GfC17 Help with sharing group structure information, the latest in its series of Guidelines for Compliance documents. While not mandatory, HMRC’s guidelines are relevant to large and complex business groups when preparing or...
AG Kokott calls for a principled approach to the VAT treatment of transfer pricing adjustments – and questions the legacy of Arcomet, write Kapisha Vyas and Réka Mező (Simmons & Simmons).
Higher rates of SDLT for additional dwellings: Readers may recall the case of A Sajedi and others v HMRC [2025] UKFTT 297 (TC), in which the FTT upheld closure notices denying relief from SDLT charged at the higher rate for purchases of...
Don’t forget a narrow but valuable IHT exemption for long-term residents.
The ‘synthesised’ texts of the following tax treaties, as modified by the Multilateral Instrument (MLI), have been published: UK-Argentina Double Taxation Convention (1996): MLI changes take effect from 1 January 2026 for taxes withheld at source,...
.jpg?sfvrsn=df04ab27_1)
.jpeg?sfvrsn=d74b3920_1)
