NEWS

HMRC has published Directions setting out approved methods for the electronic delivery of RD claim notifications and additional information (the new April/August 2023 requirements), and RD amendments to company tax returns, as follows:claim...

HMRC has published an explanatory memorandum which explains EU proposals for reform of key VAT and customs union instruments to address concerns around movements of goods facilitated by e-commerce platforms. The reforms would include changes to the...

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

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

Uber is disputing an HMRC VAT assessment of some 386m, reports Tax Policy Associates. This is a further challenge to the way Uber operates in the UK, following its previous settlement in 2022 in respect of unpaid VAT.Following that settlement,...

HMRC has updated its guidance Late payment interest if you do not pay VAT or penalties on time, adding a new section on the circumstances in which an objection can be raised against a late-payment interest charge. Although there is no right of appeal...

The Foreign, Commonwealth Development Office has published new guidance on giving evidence from abroad in UK court and tribunal cases. The guidance applies in the tax tribunals and lists the rules that apply in the respective individual...

The president of the Upper Tribunal (Tax and Chancery Chamber) has issued updated practice guidance on the conduct of proceedings in the UT, replacing the previous guidance which had introduced remote hearings during the Covid-19 pandemic in 2021.The...

For most taxes and payments, HMRCs interest rates are increased to the following with effect from 22 August 2023:late-payments of tax (amounts owed to HMRC): 7.75%; andrepayments (amounts owed by HMRC): 4.25%For quarterly instalment...

HMRC has launched a new online tool to help companies calculate the balancing charge when they dispose of plant or machinery in relation to which the super-deduction or special-rate first-year allowance has been claimed. In its general guidance on...