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HMRC has updated its guidance on uncertain tax treatment.

HMRC has launched a technical consultation seeking views on draft regulations that will spread the transitional impact of IFRS 17 and revoke the requirement for life insurance companies to spread acquisition expenses over 7 years.

HMRC has updated various sections in the VAT notice to include additional conventional advertising media, businesses to include in the meaning of ‘general public’ and range of digital advertising situations that qualify for standard and zero rate of VAT.

HMRC has published a page on their approach to resolve civil tax disputes and information on its internal governance processes.

The closing deadline for the call for evidence on Scottish Government block grant adjustments for tax and welfare devolution has been extended to 28 September 2022.

Chancellor Kwasi Kwarteng will set out the governments medium-term Fiscal Plan on 23 November.

These Regulations make a saving provision for Northern Ireland following the expiry of Coronavirus Act 2020 s 43 at midnight on 24 September 2022.

Regulations have been laid to designate areas in the Solent and Plymouth and South Devon as Freeport Tax Sites from 14 October 2022.

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer’s behalf.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 13 September 2022 to 26 September 2022.

HMRC has published Employment Related Securities (ERS) Bulletin 45.

26 September 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 13 September 2022 to 26 September 2022.

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 Chancellor of the Exchequer delivered a fiscal statement to the House of Commons, outlining cuts to income tax, reversal of the NIC increases, scrapping of the planned increase in corporation tax, permanent £1m annual investment allowance, unwinding of the 2017 and 2021 off-payroll working rules changes, and cuts to SDLT.

On 22 September 2022, the government introduced the Retained EU Law (Revocation and Reform) Bill 2022 to Parliament. Previously referred to as the ‘Brexit Freedoms Bill’, the legislation is intended to ‘put the UK statute book on a more sustainable footing’ post-Brexit, by ending the special status of retained EU law under UK law. Announcing the Bill, the government noted that retained EU Law ‘was never intended to sit on the statute book indefinitely’. Accordingly, the Bill makes provision for abolishing the special status of retained EU law in UK law from the end of 2023 and will enable the government to specify, amend, repeal and replace retained EU law more easily via secondary legislation. The Bill contains provisions on sunsetting the majority of retained EU law, ending the principle of supremacy of retained EU law and associated EU law principles in UK law, creating a new category of ‘assimilated law’, facilitating departures from retained EU case law, allowing easier modification of retained EU legislation, and further powers relating to EU law and assimilated law. It also contains provisions on the abolition of the business impact target.

Matt Spencer, Partner at Kingsley Napley and chartered tax advisor considers the headline announcements from the Chancellor's Growth Plan 2022 and comments on the package of changes in relation to SDLT.

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer’s behalf.

HMRC has published Agent Update issue 100 (September 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has updated VAT Notice 701/1 to add information in relation to the stage 2 test.