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HMRC has published the Australia-UK memorandum of understanding (MOU) on arbitration under Part VI of the Multilateral Instrument.

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

The ATT has shared an update from HMRC that it will send letters in June to businesses who pay VAT by direct debit but for whom HMRC does not have an email address on record.

HMRC has published a new VAT Brief to explain HMRC’s response to the primary decision of the Upper Tribunal in the case of Colchester Institute Corporation v The Commissioners for HM Revenue and Customs

The Finance Bill was passed by the House of Commons at Report Stage on Monday 24 May, and will next be sent to the House of Lords for consideration.

HMRC has updated VAT Notice 701/14 with information in relation to the extension of the temporary reduced rate of VAT.

HMRC has published a new VAT Brief to clarify that supplies of electric vehicle charging through charging points in public places are charged at the standard rate of VAT and to explain when input tax can be recovered for charging electric vehicles for business purposes.

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

The ATT has shared an update from HMRC on the incorrect messages that agents are receiving when attempting to file VAT returns for non-MTD clients.

The Courts and Tribunals Judiciary has published a Practice Note issued by Chamber President, Mr Justice Zacaroli, on electronic filing of documents in the Upper Tribunal, Tax and Chancery Chamber using CE-File.

HMRC has published Agent Update issue 84 (April-May 2021) providing a round-up of recent developments for tax agents and advisers.

HMRC has published an update for businesses that deferred VAT payments last year to join the new online payment scheme before 21 June 2021.

The UK Government has published a further batch of amendments to the Finance Bill, which are to be considered at Report Stage on 24 May 2021.

HMRC has launched a consultation on draft regulations to enable HMRC to act more quickly where promoters fail to provide information on avoidance schemes, and to inform taxpayers at an earlier stage in cases where it suspects an avoidance scheme is being sold. The consultation closes on 13 June 2021.

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

HMRC has published a new VAT brief concerning the VAT treatment of supplies of juice cleanse programmes following the Upper Tribunal (UT) decision involving The Core (Swindon) Ltd UT/2019/0049. The issue in this case was whether the sale of juice cleanse programmes were standard rated beverages or zero-rated meal replacements.

HMRC has published a new policy paper on the EU's e-commerce package that will introduce changes from 1 July 2021 in respect of the movement of goods from Northern Ireland to the EU and imports of low value goods (less than £135) into the EU or Northern Ireland. The package also introduces new rules for supplies made through online market places, similar to those already applying in Great Britain and partly in Northern Ireland.