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HMRC has published Agent Update issue 121 (17 July 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

Opening the 2024–25 Parliamentary session on 17 July 2024, the King’s Speech set out the UK Government's legislative priorities.

The CIOT has written to the new Exchequer Secretary to the Treasury, James Murray MP, regarding tax issues for the new government.

HMRC has contacted JVCC stakeholders about planned restrictions on the use of the VAT484.

HMRC has published a new tool – ‘Check what registering for VAT may mean for your business’

The CIOT and Low Incomes Tax Reform Group (LITRG) has commented on draft legislation that was recently published by HMRC which would make changes to assessment provisions under the harmonised penalty rules for late payment of tax which initially apply to VAT and ITSA.  The response includes several suggestions for improvement of the legislation.

A practice direction has been published to outline the principles on the giving of written reasons for decisions in the First-tier Tribunal.

HMRC has updated two VAT notices to amend the timescales in which taxpayers can expect a reply.

This Order updates the list of institutions which are able to claim refunds of the VAT they incur on goods and services which they use in providing free admission to certain museums and galleries.

The CIOT has responded to the HMRC consultation on Raising standards in the tax advice market - strengthening the regulatory framework and improving registration.

The CIOT has submitted written evidence to the PAC’s inquiry into HMRC customer service.

HMRC has published its latest Stakeholder Digest (24 May 2024)

HMRC has updated its collection of VAT tertiary legislation to include MTD content.

These regulations designate special tax sites in the Forth Green Freeport in Scotland.

HMRC has published a new factsheet about corresponding with HMRC electronically using email or Dropbox, including the risks involved.

HMRC has published Agent Update issue 120 (15 May 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The National Audit Office (NAO) has published a report that examines the extent to which HMRC is well-placed to provide the services that taxpayers need within its planned resources.

HMRC has launched a consultation on the proposed new Penalties for Failure to Pay Tax (

HMRC has published new guidance on its views on dual representation, and the approaches to take to lower the risk of tax non-compliance.

This brief explains the VAT treatment of voluntary carbon credits from 1 September 2024, including the voluntary carbon credits that will be in the scope of the Terminal Markets Order.