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Update on the closure of the Office of Tax Simplification

The Office of Tax Simplification (OTS) has announced that its formal closure will take effect when the Spring Finance Bill 2023 receives Royal Assent.

18 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Autumn Statement 2022 brings forward tax increases

Chancellor Jeremy Hunt delivered his Autumn Statement 2022 on 17 November 2022, setting out proposals to address a £55bn gap in the UK’s finances, with half of that amount being raised through increased taxation.

17 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

SI 2022/1183 The Money Laundering and Terrorist Financing (High-Risk Countries) (Amendment) (No. 3) Regulations 2022

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, SI 2017/692 to substitute the list of high-risk third countries in Schedule 3ZA for a new list.

15 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on Alternative Dispute Resolution

HMRC has updated its guidance on using Alternative Dispute Resolution (ADR) to settle a tax dispute at section.

14 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated VAT Notice 701/19: Fuel and power

HMRC has updated its VAT notice 701/19 at section 2 to include information about the VAT liability of payments made under the energy bills support schemes.

14 Nov 2022 00:00 | Published by a Tolley Value Added Tax expert

HMRC Stakeholder Digest: 10 November 2022

HMRC’s Stakeholder Digest (10 November 2022) provides a round-up of recent news and updates.

14 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 7 November 2022

7 November 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

07 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on MTD for VAT regime

HMRC has updated a number of VAT notices to include information about submission of returns under making tax digital for VAT.

02 Nov 2022 00:00 | Published by a Tolley Value Added Tax expert

Uber settles VAT issue

Uber has confirmed that, on 31 October 2022, it settled all outstanding HMRC VAT claims related to periods prior to its model change on 14 March 2022.

02 Nov 2022 00:00 | Published by a Tolley Value Added Tax expert

Viewing online forms in full before completion

HMRC has launched a new service allowing HMRC online gForms to be viewed in full before completion.

01 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated VAT Notice 714: Young children's clothing and footwear

HMRC has updated VAT notice 714 paragraph 4.4.2 to include information about children’s face masks.

31 Oct 2022 00:00 | Published by a Tolley Value Added Tax expert

HMRC Stakeholder Digest: 27 October 2022

HMRC’s Stakeholder Digest (27 October 2022) provides a round-up of recent news.

28 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

Chancellor pushes back the fiscal statement to 17 November 2022

The Chancellor has announced that the economic statement which was due on 31 October 2022 will now take place on 17 November 2022.

26 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 25 October 2022

25 October 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

25 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

Prime Minister Sunak takes office

Rishi Sunak has taken office as the UK’s next Prime Minister following Liz Truss’s resignation.

25 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Revenue and Customs Brief 11 (2022): VAT and children’s face masks

HMRC has revised its position regarding VAT relief on the sale of children’s face masks.

25 Oct 2022 00:00 | Published by a Tolley Value Added Tax expert

New HMRC guidance: Secondary liability and assessment notices and joint and several liability notices for Plastic Packaging Tax

HMRC has published new guidance on secondary and joint and several liability and when businesses may be liable for unpaid Plastic Packaging Tax.

20 Oct 2022 00:00 | Published by a Tolley Value Added Tax expert

Updated VAT Notice 735: Domestic reverse charge procedure

HMRC has updated VAT Notice 735 in two areas.

19 Oct 2022 00:00 | Published by a Tolley Value Added Tax expert

HMRC guidance on what to do if a tax agent’s business is changing

HMRC has published new guidance on what tax agents need to tell HMRC if their business is changing in some way.

19 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated VAT Notice 723A: Refunds of UK VAT for non-UK businesses

HMRC has updated its VAT notice 723A to include new sections on electronic submission of claims and postal claims.

18 Oct 2022 00:00 | Published by a Tolley Value Added Tax expert

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