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HMRC has published a new GAAR Advisory Panel opinion on the extraction of value from an estate, using options, by utilising property which is not excluded property.

The Bill will be discussed by a Committee of the Whole House, before being passed to a Public Bill Committee for further consideration.

This order amends SI 2023/68 The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023, which comes into force on 1 May 2023 and allows businesses to claim a VAT related payment on eligible second-hand motor vehicles that they buy in Great Britain and move to Northern Ireland or the EU after 30 April 2023 with the intention of selling them.

The Chartered Institute of Taxation (CIOT) has responded to the Scottish Government consultation on LBTT - Additional Dwelling Supplement legislation changes.

Discussions around a double tax treaty between San Marino and the UK are ongoing, according to the UK government.

This Order appoints 1 May 2023 as the date on which late payment interest on sums due to HMRC and repayment interest on sums due to be paid by HMRC will apply to amounts payable under or by virtue of the Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order, SI 2023/68.

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 R&D guidance on claiming Research and development expenditure credit (RDEC) and Research and development (R&D) tax relief.

Details of updates to HMRC import, export and customs guidance for the period from 27 March 2023 to 3 April 2023.

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

HMRC has updated its guidance on what should be known if a company is sold, stops trading or is being wound up for corporation tax purposes.

The Government has published its Economic Crime Plan 2 which sets out what the public and private sectors should do to continue to transform the UK’s response to economic crime.

In the Treasury minutes published on the 30th March, the government has responded, among other things, to the Public Accounts Committee’s (PAC) report from session 2022-23 on HMRC’s performance in 2021-22.

HMRC is informing self-assessment taxpayers who currently file paper returns, that the paper forms will no longer be available to download from gov.uk from 6 April 2023.

This Order amends VATA 1994, Sch 9, Pt II, Group 7, Item 3 to extend the scope of exemption for healthcare to include medical services carried out by staff directly supervised by registered pharmacists in the United Kingdom.

This Order extends to Northern Ireland from 1 May 2023 the temporary VAT zero rate for installation of energy-saving materials (ESMs) that was introduced in Great Britain on 1 April 2022 and which applies until 31 March 2027.

These Regulations provide an exemption from income tax in the UK on income arising from duties or services performed by individuals in the UK in connection with the Women’s Finalissima 2023.

The Bill aims to streamline the business rates system in England and Wales, introducing various measures to reduce the administrative and financial burden on businesses together with the anticipated three-yearly revaluations.

HMRC has launched a technical consultation seeking views on draft regulations to amend the VAT Regulations 1995 (

HMRC has published new guidance notes on how to report, and how to register to report, cross-border arrangements under the Mandatory Disclosure Rules (MDR).