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Weekly roundup of HMRC manual changes: 28 November 2022

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

28 Nov 2022 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Updated VAT Notice 708: Buildings and construction

HMRC has updated its VAT Notice 708: Building and construction at section 14.7.4 to show the updated conditions where buildings fall into the category of village halls and similar buildings.

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

Treasury publishes Autumn Finance Bill 2022

On 22 November 2022, HM Treasury published the Autumn Finance Bill 2022 legislating for key tax changes announced by the Chancellor at the Autumn Statement 2022 on 17 November 2022.

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

HMRC publishes tax information and impact notes

HMRC has published several tax information and impact notes (TIINs).

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

Updated HMRC guidance on VAT domestic reverse charge

HMRC has updated its technical guidance on the VAT domestic reverse charge to include a new section on scaffolding.

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

Weekly roundup of HMRC manual changes: 21 November 2022

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

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

Agent Update: issue 102

HMRC has published Agent Update issue 102 (November 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

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

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Foreign self-employment

Foreign self-employmentTrading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business implications. For an overview of the points to consider for certain jurisdictions see Tolley's Global

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Ministers of religion

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Corporate interest restriction ― administrative aspects

Corporate interest restriction ― administrative aspectsThe corporate interest restriction (CIR) regime has some specific administrative rules in addition to the general administrative requirements for corporation tax returns. This guidance note does not include commentary on provisions that are

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