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A practice direction has been published to outline the principles on the giving of written reasons for decisions in the First-tier Tribunal.

HMRC has updated two VAT notices to amend the timescales in which taxpayers can expect a reply.

This Order updates the list of institutions which are able to claim refunds of the VAT they incur on goods and services which they use in providing free admission to certain museums and galleries.

The CIOT has responded to the HMRC consultation on Raising standards in the tax advice market - strengthening the regulatory framework and improving registration.

The CIOT has submitted written evidence to the PAC’s inquiry into HMRC customer service.

HMRC has published its latest Stakeholder Digest (24 May 2024)

HMRC has updated its collection of VAT tertiary legislation to include MTD content.

These regulations designate special tax sites in the Forth Green Freeport in Scotland.

HMRC has published a new factsheet about corresponding with HMRC electronically using email or Dropbox, including the risks involved.

HMRC has published Agent Update issue 120 (15 May 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The National Audit Office (NAO) has published a report that examines the extent to which HMRC is well-placed to provide the services that taxpayers need within its planned resources.

HMRC has launched a consultation on the proposed new Penalties for Failure to Pay Tax (

HMRC has published new guidance on its views on dual representation, and the approaches to take to lower the risk of tax non-compliance.

This brief explains the VAT treatment of voluntary carbon credits from 1 September 2024, including the voluntary carbon credits that will be in the scope of the Terminal Markets Order.

The CIOT has published its respons to the HMRC call for evidence on the Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards.

The CIOT has commented on the draft legislation on improving the data HMRC collects from its customers.

These Regulations extend the applicable sunset date for special tax sites.

HMRC has published a collection of VAT tertiary legislation.

At Tax Administration and Maintenance Day on 18 April 2024, the UK government launched consultations on the impact of the Uber VAT decisions and a new administrative requirement for employers in freeport and investment zone tax sites, committed to publishing further detail on options to tackle umbrella company non-compliance, and set out its intention to consult on VAT relief for low-value goods donated to charity.

HMRC has published Revenue and Customs Brief 5 (2024) clarifying its technical position on the inclusion of business to business (B2B) wholesale supplies within the Tour Operators’ Margin Scheme (TOMS).