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This brief details a change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists from 1 May 2023.

HMRC has updated its VAT notice on installing energy-saving materials and grant-funded heating equipment.

These Regulations amend the Income Tax (Care Leaver’s Apprenticeship Bursary Payment) Regulations, SI 2020/922 to ensure that the income tax exemption applies to the new payment rate made by the Department of Education (DfE) to care leavers starting an English statutory apprenticeship on or after 1 August 2023.

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

A notice (which has the force of law) has been published in relation to the record keeping requirements and method of claiming a VAT related payment on eligible second-hand motor vehicles that are bought in Great Britain and moved to Northern Ireland or the EU after 30 April 2023 with the intention of selling them.

These Regulations amend the Indirect Taxes (Notifiable Arrangements) Regulations, SI 2017/1216 to ensure that the description of certain Value Added Tax (VAT) avoidance arrangements concerning offshore supplies, include transactions between members of the same VAT group.

Details of updates to HMRC import, export and customs guidance for the period from 27 April 2023 to 2 May 2023.

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 OECD anticipates releasing a qualified domestic minimum top-up tax safe harbour by the summer of 2023, as part of its work to implement Pillar Two.

The UK government published various tax policy consultations and other updated documents on 27 April 2023.

HMRC has updated its guidance on residency, domicile and remittance basis (RDR1) in relation to employees of the EU.

Companies House has updated its guidance on how to register overseas entities with details on the changes in submitting information about trusts.

HMRC has published pension schemes newsletter 149.

These Regulations amend the International Tax Compliance Regulations, SI 2015/878 to bring additional international exchange arrangements within scope to improve international tax compliance.

HMRC has published its Trusts and Estates Newsletter for April 2023.

Details of updates to HMRC import, export and customs guidance for the period from 17 April 2023 to 24 April 2023.

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 the Kyrgystan: tax treaty page with information as to when the 2017 UK-Kyrgyz Republic Double Taxation Agreement entered into force and when it is effective from.

HMRC has published updated road fuel scale charge tables for VAT which apply from 1 May 2023.

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