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

The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (October 2021) providing a round-up of the latest news and updates for members, and their customers and clients.

HMRC has updated its various guidance on tourism and hospitality to remind taxpayers that the temporary reduced rate of VAT for tourism and hospitality has been extended.

HMRC has published a new VAT Brief which explains HMRC's revised policy on the meaning of ‘entire interest’ in the context of the VAT treatment of the construction self-supply charge.

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

The CIOT has information from HMRC on its dedicated Customer Engagement and Support Team (CEST) and the support it can offer mid-sized businesses with complex tax issues.

The Chartered Institute of Taxation (CIOT) has published HMRC’s update for Agents for the month of September in relation to Making Tax Digital (MTD).

The Courts and Tribunals Judiciary (CTJ) has published the Senior President of Tribunals’ 2021 Annual Report. This is Sir Keith Lindblom’s first report since taking the role in September 2020.

HMRC has updated its guidance with new information about assessments, inspection powers, modifications and restrictions on power to publish information.

HMRC has updated its guidance on the sale of plants which may be zero-rated when they are held out for sale for the production of edible fruit.

HMRC has published two new guidance on how businesses registered for the OSS Union scheme should complete and submit the One Stop Shop (OSS) Return and pay their VAT due.

HMRC has published the tax gap statistics showing that it was 5.3% for the tax year 2019-20.

HMRC has published Agent Update issue 88 (September 2021) providing a round-up of recent developments for tax agents and advisers.

HMRC has updated Notice 701/20 to reflect the extension of the temporary reduced rate of VAT for tourism and hospitality.

The Chartered Institute of Taxation (CIOT) has commented on the Finance Bill 2021-22 draft legislation on powers to tackle electronic sales suppression (ESS).

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

These Regulations revoke the Value Added Tax (Treatment of Transactions) Order 1992, SI 1992/630 in order to ensure that SI 1992/630 cannot be exploited by government departments in order obtain a full refund of VAT on their employees’ own private vehicles.

HMRC announced on 9 September 2021 that it is offering a limited number of agents the opportunity to try out a more efficient VAT refund application service until 30 November 2021.

These Regulations amend the Indirect Taxes Regulations (SI 2017/1215) reflect changes made to Schedule 17 to the Finance (No. 2) Act 2017 by the Finance Act 2021.

These Regulations amend the Tax Avoidance Schemes (Information) Regulations (SI 2012/1836) to reflect changes made to Part 7 of the Finance Act 2004 by the Finance Act 2021.