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HMRC has updated its Self-employment income support scheme guidance detailing what must be done where amending a return affects the grant amount or eligibility.

The Office of Tax Simplification (OTS) has published an evaluation update paper following its review of HMRC Guidance for taxpayers published in October 2018.

The Commission has decided to extend the temporary waiver of customs duties and VAT on imports from non-EU countries of medical devices and protective equipment used in the fight against COVID-19.

SI 2021/213: Provisions are made to amend legislation concerning the tax treatment of capital gains arising on disposals of interests in UK land by non-UK residents. Specifically, they amend rules relating to ‘UK property rich’ collective investment vehicles (CIVs) and their investors. These amendments address issues raised following implementation of the legislation, and correct minor errors in England, Northern Ireland, Scotland and Wales. These Regulations come into force on 24 March 2021.

The government has tabled three sets of amendments to the Finance Bill 2021 to be taken at the Public Bill Committee stage. The amendments affect the temporary extension of carry-back of trade losses, the new collective defined contribution pension schemes framework, and repayment interest for VAT.

The House of Commons Public Bill Committee (PBC) has invited comments on the Finance (No.2) Bill 2019–21 (known as Finance Bill 2021).

HMRC has updated its guidance with information on when online marketplaces must make checks on overseas sellers and VAT on returned goods.

These regulations introduce a number of legislative changes to ensure that the UK’s customs regime functions as intended from the end of the transition period following the withdrawal of the UK from the European Union.

19 April 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The OECD has published a report on how digital platforms can play an important role in the application of VAT/GST policies in the sharing and gig economy.

HMRC has updated its import, export and customs guidance to reflect the Post Brexit regime.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

The Government has tabled two sets of amendments to Finance Bill 2021 to ensure that: (a) the Sch 7 changes to the hybrids rules work as intended, and (b) property acquisitions in freeport tax sites using alternative finance arrangements will benefit from freeports SDLT relief in the same way as transactions using conventional finance (Sch 22).

The Treasury has made a further Direction under

The OECD has published the stage 2 peer review monitoring reports for Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal under BEPS Action 14.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

The US administration outlined its new position on the OECD's BEPS 2.0 project at a steering group of the Inclusive Framework on BEPS on 8 April 2021.

HMRC has published Agent Update issue 83 (March–April 2021) providing a round-up of recent developments for tax agents and advisers.

The government has tabled amendments for the Committee of the whole House of Finance Bill 2021 in respect of the following provisions:

The Chartered Institute of Taxation (CIOT) has responded to the HMRC consultation on VAT and value shifting.