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The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill was published by the Scottish Government on 14 November 2023.

These regulations extend the time limit for making a valid VAT refund claim under the VAT DIY builders’ scheme from three to six months. They also set the legislative framework to allow digital submission of refund claims.

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

HMRC has updated VAT notice 701/19 on supplies of fuel and power for suppliers or users.

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

HMRC has responded to the CIOT’s comments on the draft Finance Bill 2023-24 legislation on ‘Dealing with promoters of tax avoidance’.

Scottish government ministers have announced that the Scottish Budget will be presented to Parliament on 19 December 2023.

HMRC has published new basic guidelines on revised procedural requirements for tax agents claiming certain repayments of tax (in nominee capacity) from February 2024.

The CIOT has responded to the House of Lords Economic Affairs Finance Bill Sub-Committee call for evidence on four areas covered by the draft legislation for the next Finance Bill.

The CIOT has responded to the HMRC consultation: Plastic Packaging Tax – chemical recycling and adoption of a mass balance approach.

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

HMRC is extending the deadline for accounting for VAT on the sale of second-hand cars in Northern Ireland from 31 October 2023 to 30 April 2024.

23 October 2023 - 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 policy paper: Interpretation of VAT and excise law.

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.

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 Value Added Tax (Drugs and Medicines) Order 2023 (

A new Practice Direction requires documents to be submitted to the Upper Tribunal electronically via the Tribunal’s CE-File secure online portal.

HMRC’s latest Digest provides short updates on basis period reform, registering for VAT and recently announced service changes.