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These Regulations bring into force the bulk of the provisions in FA 2021 Sch 18 related to VAT and distance selling from 1 July 2021. Schedule 18 implements Council Directive (EU) 2017/2455 so far as relevant to the UK’s obligations under the Ireland/Northern Ireland Protocol. These are the first appointed day Regulations made under FA 2021 s 95.

HMRC has published a paper setting out its approach to collecting tax debts and supporting taxpayers as the UK emerges from the coronavirus (COVID–19) pandemic.

HMRC has published new guidance on how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.

HMRC has published new guidance for businesses that are registered for the VAT Import One Stop Shop (IOSS).

These Regulations, together with the Value Added Tax (Amendment) (EU Exit) Regulations 2021 (SI 2021/715), make amendments to VAT legislation to address errors and omissions identified as a result of a review of the EU exit legislation.

These Regulations, together with the Value Added Tax (Amendment) (EU Exit) Regulations 2021 (SI 2021/715), make amendments to VAT legislation to address errors and omissions identified as a result of a review of the EU exit legislation.

HMRC has updated VAT Notice 707 with information in relation to the conditions to use the personal export scheme for zero-rating  the supply of a motor vehicle that is removed from the UK by the purchaser.

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

The First-Tier Tribunal (FTT) has updated its guidance on delivering PDF bundles for use in hearings in the Tax Chamber.

The European Commission has published guidance to help businesses to start their preparation for the new EU-wide VAT e-commerce rules that will come into force on 1 July 2021.

The OECD has released a new report related to the model reporting rules for digital platforms including both an international exchange framework and an optional module for the sale of goods and the rental of means of transportation.

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

The Forum of Heads of Tax Crime Investigation has welcomed the launch of a new edition of the global reference guide setting out the ten core requirements for jurisdictions to be able to effectively tackle tax crime.

HMRC has published Agent Update issue 85 (June 2021) providing a round-up of recent developments for tax agents and advisers.

HMRC has published a new VAT Brief confirming that the VAT exemption for welfare services does not apply to private welfare institutions or agencies which supply daycare services in England and Wales and are not state-regulated.

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

These Regulations form part of the legislation for customs duty and VAT made under the Taxation (Cross-border Trade) Act 2018 (TCTA). The instrument extends the staged customs controls, which have been in place since 1 January 2021 and were due to end on 30 June 2021.

Finance Act 2021

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 consultation on a range of new measures to disrupt the business models relied on by promoters of tax avoidance.