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These regulations extend the time limit for making a valid VAT refund claim under the VAT DIY builders’ scheme from three to six months. They also set the legislative framework to allow digital submission of refund claims.

13 November 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

The Work and Pensions Committee has issued a call for evidence on statutory sick pay (SSP).

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.

The UK and other jurisdictions announce their intention to implement the Organisation for Economic Co-operation and Development’s latest tax transparency standard, the Crypto-Asset Reporting Framework (CARF).

HMRC has updated its guidance to add information about using box 773 for the 50% first-year allowance.

Details of updates to HMRC import, export and customs guidance for the period from 6 November 2023 to 13 November 2023.

These Regulations exempt certain payments made under the War Widows Recognition Payment Scheme from liability to Class 1 National Insurance Contributions (NICs) and income tax. These regulations come into force on 1 December 2023.

The Philippines has joined the international efforts against tax avoidance by joining the OECD/G20 Inclusive Framework on BEPS.

San Marino has ratified the income tax treaty with the UK.

HMRC has updated its guidance for UK agencies and businesses placing or using temporary labour, on reducing the risk of using an umbrella company that operates a tax avoidance scheme.

The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) has published new peer review reports on transparency and exchange of information on request (EOIR) for six of its members (Latvia, Mauritania, Pakistan, Poland, Serbia and Thailand), and supplementary reports that reflect progress made by two members (Botswana and Dominica) in implementing the EOIR standard.

HMRC has updated its guidance on paying tax with deposits.

Tax Analysis: In SKAT v Solo Capital Partners and others, the Supreme Court has upheld the decision of the Court of Appeal that Dicey rule 3 (now rule 20) also known as the revenue rule does not apply in this case where the Danish tax authority seeks to recover money defrauded from it and not a claim of a sovereign character to enforce unpaid Danish tax or to recover Danish tax. SKAT’s claims against Solo Capital Partners and others to recover the money defrauded from it can proceed to a trial in an English court. As well as outlining a summary of the decision, this News Analysis also contains commentaries from Hugh Gunson, Partner, Charles Russell Speechlys LLP and Jonathan Schwarz, Temple Tax Chambers (Tax Counsel to SKAT).

HMRC has updated VAT notice 701/19 on supplies of fuel and power for suppliers or users.

As part of the ongoing work of the OECD/IGF partnership on BEPS in the mining programme, the OECD and IGF invite comments on a draft toolkit to support developing countries in addressing base erosion and profit-shifting (BEPS) risks when pricing minerals.

The CIOT has sent a letter to HMRC seeking confirmation of their understanding in relation to the commencement of the new UK/Luxembourg double tax treaty which was signed on 7 June 2022.

Details of updates to HMRC import, export and customs guidance for the period from 30 October 2023 to 6 November 2023.

6 November 2023 - 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.