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HMRC have amended the online form

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

HMRC has updated its terms and conditions and guidance for the double taxation treaty passport scheme.

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 DAC8 directive was adopted by member states in the Council by unanimity.

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.

HMRC has published Agent Update issue 113 (18 October 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 revised its Directions for the electronic delivery of information relating to R&D claims, to allow submission by email in certain cases.

Representatives from the CIOT have met HMRC to discuss the issue of remittances of loan monies secured against collateral representing foreign income or gains.

HMRC has confirmed its interpretation that only whole shares (rather than fractions of shares) can be held in an ISA.

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.

Details of updates to HMRC import, export and customs guidance for the period from 10 October 2023 to 16 October 2023.

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 CIOT has published its comments on Stamp Taxes on Shares: Removal of 1.5% charge on issues and certain related transfers.

The OECD's Forum on Tax Administration (FTA) has held its annual Plenary meeting, bringing together tax commissioners and delegates from across the globe, including representatives from international organisations, regional tax administration bodies, business and academia.

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

The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework) has released the text of a new multilateral convention that updates the international tax framework to co-ordinate a reallocation of taxing rights to market jurisdictions, improve tax certainty, and remove digital service taxes.

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

These draft regulations are intended to allow employers to delay reporting an advance payment of salary (‘salary advance’) made to an employee until payment of the remainder of that salary instalment, where certain conditions are met.