½Û×ÓÊÓƵ

HMRC has updated its technical guidance on the VAT domestic reverse charge at the section ‘Scaffolding on zero-rated new build housing’.

The EU Commission has published its long awaited legislative proposals on VAT in the Digital Age (ViDA).

A consultation has been launched on proposed reform of the VAT rules on fund management to improve legal clarity and certainty. This consultation closes on 3 February 2023.

The OECD is seeking public comments on the main design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules.

HMRC has published a summary of responses to the consultation on the expansion of the Investment Management Exemption (IME) to include transactions in cryptoassets. This consultation ran from 23 May 2022 to 18 July 2022.

HMRC has updated its guidance at section 14 to explain when an

The Swiss Council of States (upper chamber of parliament) has approved for ratification the social security convention with the UK.

HMRC’s Stakeholder Digest (7 December 2022) provides a round-up of recent news and updates.

This Order amends sections 150(1), 155(1B)(b), and 161(b) of the Income Tax (Earnings and Pensions) Act 2003.

HMRC has published new guidance with information on notifying HMRC of the specific nature of the land and property supplies businesses are making using form VAT5L.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

HMRC has updated its guidance to reflect that all VAT registered businesses should now be signed up for Making Tax Digital (MTD) for VAT.

HMRC has published its 2021-22 foreign income toolkit.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

These Regulations commence provisions of the Finance Act 2009 (and amendments to that Act) which provide for late payment interest on sums due to HMRC and repayment interest on sums to be paid by HMRC for the purposes of VAT.

These Regulations provide that 1 January 2023 is the appointed day on which FA 2021 Schs 24, 26 and specified provisions of FA 2021 Sch 27 come into force for VAT.

HMRC has launched a consultation seeking views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT) regime. Responses can be submitted until 11:45 pm on 15 January 2023.

5 December 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 28 November 2022 to 5 December 2022.

HMRC has updated its guidance on Capital Gains tax on UK property or land.