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HMRC has updated its VAT notice on motoring expenses to add information on VAT rules when business sells a second-hand vehicle in Northern Ireland that is purchased in Great Britain.

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

The CIOT has made an Autumn Statement 2023 representation on Cryptoassets and their treatment for tax purposes.

The Value Added Tax (Drugs and Medicines) Order 2023 (

A new Practice Direction requires documents to be submitted to the Upper Tribunal electronically via the Tribunal’s CE-File secure online portal.

HMRC’s latest Digest provides short updates on basis period reform, registering for VAT and recently announced service changes.

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

HMRC has updated its VAT notice on health professionals and pharmaceutical products, making various minor changes throughout the guidance.

HMRC has published Agent Update issue 112 (20 September 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has updated its guidance to add information on what steps businesses need to take in the event of a disagreement with a penalty decision.

This Order applies a temporary zero-rate of VAT to the supply of drugs and medicines in the UK to an individual for personal use in accordance with a patient group direction.

This Order designates the Customs Site No 2 Liverpool as a customs free zone and appoints Applied Nutrition Limited as the responsible authority.

HMRC has published new guidance on its internal procedures for deciding how tax disputes should be resolved, depending on the particular circumstances of a dispute and how much tax is at stake.

The ATT has submitted comments on the draft Finance Bill 2024 legislation which will enable HMRC to specify additional information to be reported in tax returns and via PAYE.

HM Treasury has announced that Autumn Statement 2023 will take place on Wednesday 22 November 2023

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

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

HMRC has published an updated definition of insurance in Notice 701/36, para 2.2.

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

HMRC has published Agent Update issue 111 (17 August 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.