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The Chartered Institute of Taxation (CIOT) and Low Incomes Tax Reform Group (LITRG) have published a response to the Scottish Government's consultation 'Tax Policy and the Budget - a framework for tax'.

A summary of the main tax measures announced at the Autumn Budget on 27 October 2021.

These Regulations amend the VATA, as amended by the FA 2021, which implemented two VAT simplified accounting schemes (One Stop Shop ((OSS)) and Import One Stop Shop ((IOSS)). These schemes are part of the EU e-commerce package that the UK implemented from 1 July 2021 as part of the NI Protocol. These Regulations come into force on 1 December 2021 alongside the Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, SI 2021/1164.

The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (19 October 2021) providing a round-up of the latest news and updates for members, and their customers and clients.

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

In a written statement to Parliament, Lucy Frazer MP, financial secretary to the Treasury, has confirmed that the Finance Bill 2021–22 will be published on 4 November 2021.

HM Treasury has published its final report following the Net Zero Review as part of its Net Zero strategy. The report considers, amongst a wide range of other policy issues, the material fiscal consequences of the strategy.

These Regulations set out the customs duty, excise duty and VAT rules that will apply for UK free zones. Free zones are special areas for customs purposes which are designated under section 100A of the Customs and Excise Management Act 1979. These Regulations come into force on 8 November 2021.

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

HMRC has published Agent Update issue 89 (October 2021) providing a round-up of recent developments for tax agents and advisers.

The OECD has published the secretary-general’s report to the October 2021 meeting of G20 leaders in Italy, covering the Two-Pillar solution to address the tax challenges arising from the digitalisation of the economy, tax policy aspects of climate change, developing countries and the OECD/G20 Inclusive Framework on BEPS, and tax and fiscal policy after the coronavirus (COVID-19) crisis.

HMRC has updated its guidance on claiming a VAT refund for goods under the DIY Housebuilders’ Scheme to add that manual window blinds and shutters are allowable building materials with effect from 5 October 2020.

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.