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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.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 2 August 2021 to 9 August 2021.

HMRC has published new guidance on reporting of coronavirus (COVID-19) grants and support payments on tax returns. The guidance is for the self-employed or partners in a business.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

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.

HMRC has updated its guidance with information about the Coronavirus Job Retention Scheme (CJRS) end date and when claims for September must be submitted.

The OECD has published the results from its latest peer review of preferential tax regimes.

The OECD has published new or revised transfer pricing country profiles for 20 jurisdictions, adding new sections on financial transactions and permanent establishments.

HMRC has published two new guidance on how to use the online services to register a deceased person’s estate as a personal representative and to manage taxpayer’s estate details.

HMRC has updated its guidance on National Insurance contributions for workers from the UK working in the EEA or Switzerland and for social security contributions for workers coming to the UK from the EEA or Switzerland.

HMRC has updated Statement of Practice 1 (2010): Business by telephone to add further SEISS Directions and update Annex A and Annex B.

HMRC has updated its import, export and customs guidance to reflect the post Brexit regime. The update covers the period from 26 July 2021 to 2 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.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

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 launched a consultation on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority and also to the sellers.

The Supreme Court has unanimously allowed HMRC’s appeal, holding that the taxpayer, Mr Tinkler, was estopped from denying that a valid enquiry had been opened into his tax return. Adam Craggs, partner at RPC, and Elizabeth Small, partner at Forsters, comment on the Supreme Court's judgment.

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.