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The Scottish Government has launched a consultation seeking the public’s views on its overarching approach to tax policy, through Scotland’s first framework for tax, and how the Scottish Government should use its devolved and local tax powers as part of the Scottish Budget 2022–23, particularly to support the ongoing economic recovery from coronavirus (COVID-19). The consultation also outlines the Scottish Government’s tax programme for this Parliament.

HMRC has published a new VAT Brief which explains what taxpayers with appeals related to the VAT treatment of gaming machines from 6 December 2005 to 31 January 2013 must do to claim VAT refunds.

HMRC has published a new VAT Brief which explains the rules for the VAT treatment of COVID-19 testing services.

23 August 2021 - 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 704: Retail Export Scheme (Northern Ireland)' to clarify the treatment of goods moving from Northern Ireland to Great Britain where a claim has been made under the VAT retail export scheme.

Following consultation, the government is introducing new rules on the requirement for large businesses to notify HMRC when they take an uncertain tax position. HMRC has published new guidance on the rules which have been laid out in Draft Finance Bill 2022.

HMRC has published Agent Update issue 87 (August 2021) providing a round-up of recent developments for tax agents and advisers.

HMRC has updated Notice 706 with details on the use of Partial Exemption Special Method (PESM) to recover input tax on goods or services that businesses supply.

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

Barbados has joined the two-pillar plan to reform the international taxation rules to ensure that multinational enterprises pay a fair share of tax wherever they operate.

Maldives, Papua New Guinea and Rwanda have signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Organisation for Economic Co-operation and Development ((OECD’s)) treaty for international tax co-operation and exchange of information), bringing the total number of jurisdictions that participate in the Convention to 144.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

The Law Society has responded to HMRC’s call for evidence on simplifying the VAT land exemption following recommendations in the Office for Tax Simplification’s (OTS) 2017 VAT review.

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

HMRC has added the UK-USA Competent Authority Agreement signed in July 2021 to its international treaty collection.

The Chartered Institute of Taxation (CIOT) has responded to HMRC’s call for evidence on Simplifying the VAT Land Exemption which closed on 3 August 2021.

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

HMRC has updated its guidance and VAT notice 742A to reflect that the temporary extension to the time limit for notifying an option to tax ended on 31 July 2021.

HMRC has updated VAT Notice 700/17 with a new section on what a company must do if it is being wound up, and receives supplies for which it is liable for VAT.

HMRC has updated its guidance on VAT deferred due to coronavirus to cover the penalty that may be charged where businesses failed to pay the deferred VAT in full by 30 June 2021 and how to appeal against that penalty.