23 December 2020: Clarity emerges concerning the re-rating of national insurance contributions as ministerial statement confirms that September's consumer price index will be used as the basis for limits and thresholds for 2021/22.
16 December 2020: HMRC confirms that employer-reimbursed coronavirus antigen tests are exempt from income tax and NICs.
15 December 2020: With the first reporting deadline less than two months away, Simon Bird from BDO LLP talks through a risk-based approach to compliance with DAC 6, highlighting practical ways in which entities can recognise the classes of arrangements which might be subject to these rules.
2 December: The French Government confirmed on 25 November that it would be issuing notices for payment of its digital services tax, having previously suspended them while the OECD sought to reach a multilateral agreement on the taxation of the digital economy.