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Practice direction
The president of the First-tier Tribunal has published a new practice direction which gives guidance to the tribunal on the types of cases that should normally be allocated to the four categories set out in the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The direction takes effect from 1 June 2022.
Digital platform
In Agent Update 96 HMRC confirms that the new UK rules for digital platform reporting will start from 1 January 2024 with submission of the first reports due by the end of January 2025. The rules had previously been expected to come into force from January 2023.
Mismatch rules
The government has launched a technical consultation seeking views on draft regulations that will remove a sunset clause from the hybrid and other mismatches rules so that an exemption for hybrid...
