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HMRC has updated VAT Notice 735 to reflect the changes to the applicability of the domestic reverse charge on construction services and Certified Emission Reductions (CERs) and Emission Reduction Units (ERUs).

These Regulations make a series of technical amendments to legislation made under the Taxation (Cross-border Trade) Act 2018 (TCTA), which provided for the UK’s Customs, VAT and Excise regimes to be in place after the end of the Implementation Period following the withdrawal of the UK from the EU.

These Regulations make amendments to two statutory instruments: the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (SI 2020/1457) and the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (SI 2020/1432) to implement preferential customs import duty rates agreed under further free trade arrangements entered into between Her Majesty’s Government in the United Kingdom and the governments of other countries or territories.

This brief outlines the accelerated process for partially exempt businesses to request temporary alterations to their partial exemption method in light of changes to their business practices because of the coronavirus pandemic.

The European Scrutiny Committee (ESC) has published its 40th report on recent draft EU legislation and policy documents deposited in Parliament by the government. The ESC gauges the legal and political importance of each legislative proposal, document or policy and, where appropriate, inquires further on its implications and/or recommends it for debate in Parliament. Subjects identified as legally and/or politically important in this instance include the European Commission's cybersecurity strategy and a proposal for a revised Network and Information Systems Directive, the draft data adequacy decisions for the UK proposed by the European Commission, market access for goods under the Northern Ireland Protocol, and the public country-by-country tax reporting of multinationals in the EU.

The Practice Directions on Contingency Arrangements and Panel Composition in the FTT and the UT have both been extended until 18 September 2021 and the FTT Practice Statement on Categorisation of tax cases has been extended to 30 June 2021 due to the ongoing coronavirus (COVID-19) pandemic.

HMRC has updated its import, export and customs guidance to reflect the post Brexit regime.

This Order amends the VAT reverse charge legislation (SI 2010/2239) introduced in 2010 to prevent missing trader fraud by requiring the recipient rather than the supplier of certain emissions allowances and other units to account for VAT.

HMRC has published draft guidance covering changes included in Finance Bill 2021 to strengthen the sanctions against those who promote or enable tax avoidance schemes.

HMRC has updated its guidance on the Conditional Exemption Tax incentive scheme to extend the date for the temporary changes made as a result of the coronavirus (COVID-19) pandemic. The temporary changes now apply until July 2021.

The UK's first 'Tax Day' held on 23 March saw the Treasury publish a number of consultations relating to long term changes in the Government’s tax policy, including the way that the tax system is administered, greater oversight of the work of tax advisers and transfer pricing. These consultations will likely influence a 10-year tax strategy. Our tax experts have produced a detailed summary of all the key announcements from the consultations.

HMRC has reminded self-assessment taxpayers that they have just over a week until 1 April 2021 to pay any outstanding tax liabilities in full or set up an online payment plan to prevent them being charged a 5% late payment penalty.

HMRC has introduced a route for agents representing individuals and businesses to submit a bulk appeal for late filing penalties from 24‌‌‌ ‌March 2021, on behalf of their clients where coronavirus (COVID-19) is being claimed as a reasonable excuse for late filing of the 2019-20 self-assessment return.

HMRC has published guidance on the Coronavirus Restart Grant scheme that supports businesses in reopening safely as COVID-19 restrictions are lifted.

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

The Regulations amend the National Minimum Wage Regulations 2015 (SI 2015/621) to increase rates of the National Living Wage (NLW) and National Minimum Wage in line with the recommendations of the Low Pay Commission. They also change the age eligibility for the NLW to apply from age 23.

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 to reflect a further extension of the 90 day window within which an option to tax can be notified.

This Order sets out revised automatic enrolment amounts for the 2021/22 tax year for qualifying workplace pension schemes.

The government has updated its Freeports bidding prospectus to include an English Freeports selection decision-making note.