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17 May 2021 - 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 VAT brief concerning the VAT treatment of supplies of juice cleanse programmes following the Upper Tribunal (UT) decision involving The Core (Swindon) Ltd UT/2019/0049. The issue in this case was whether the sale of juice cleanse programmes were standard rated beverages or zero-rated meal replacements.

HMRC has published a new policy paper on the EU's e-commerce package that will introduce changes from 1 July 2021 in respect of the movement of goods from Northern Ireland to the EU and imports of low value goods (less than £135) into the EU or Northern Ireland. The package also introduces new rules for supplies made through online market places, similar to those already applying in Great Britain and partly in Northern Ireland.