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Finance Bill 2024 was published on 29 November 2023.

27 November 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

Tax announcements at Autumn Statement must be given legal effect through a Finance Bill, which is introduced by Ways and Means Resolutions, which must be approved by the House of Commons. These were published on 22 November 2023 but have not yet been passed.

Autumn Statement 2023 provided a full package of tax measures, many of which had been pre-announced. New items included cuts to both employee and self-employed NICs and permanent ‘full expensing’ for companies.

The CIOT has responded to the proposed ‘Interpretation of VAT and excise legislation’ draft Finance Bill measures, which are intended to carve-out specific rules for how VAT and excise legislation should be interpreted in light of the changes made by the

20 November 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill was published by the Scottish Government on 14 November 2023.

These regulations extend the time limit for making a valid VAT refund claim under the VAT DIY builders’ scheme from three to six months. They also set the legislative framework to allow digital submission of refund claims.

13 November 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has updated VAT notice 701/19 on supplies of fuel and power for suppliers or users.

6 November 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has responded to the CIOT’s comments on the draft Finance Bill 2023-24 legislation on ‘Dealing with promoters of tax avoidance’.

Scottish government ministers have announced that the Scottish Budget will be presented to Parliament on 19 December 2023.

HMRC has published new basic guidelines on revised procedural requirements for tax agents claiming certain repayments of tax (in nominee capacity) from February 2024.

The CIOT has responded to the House of Lords Economic Affairs Finance Bill Sub-Committee call for evidence on four areas covered by the draft legislation for the next Finance Bill.

The CIOT has responded to the HMRC consultation: Plastic Packaging Tax – chemical recycling and adoption of a mass balance approach.

30 October 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC is extending the deadline for accounting for VAT on the sale of second-hand cars in Northern Ireland from 31 October 2023 to 30 April 2024.

23 October 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published a new policy paper: Interpretation of VAT and excise law.