NEWS

Tax Administration and Maintenance Day is set for 27 April 2023, the government has announced. Victoria Atkins, Financial Secretary to the Treasury said that the measures will ‘outline the action the government is taking to simplify the tax system,...

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

In a formal response, accepting most of the recommendations in the Public Accounts Committee’s December 2022 report HMRC performance in 2021–22, the UK government has also confirmed its intention to implement the single customer account by June...

HMRC has published new guidance on the advance notification requirements for R&D claims from 1 April 2023 and the additional information requirements which will apply for claims from 1 August 2023:Tell HMRC that you’re planning to claim Research and...

The Major Sporting Events (Income Tax Exemption) (Women's Finalissima Football Match) Regulations, SI 2023/393, exempt from UK income tax the income of accredited individuals arising from the performance of duties in connection with the Women’s...

The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order, SI 2023/388, extends the VAT exemption for healthcare to include medical services carried out by staff directly supervised by registered pharmacists in the...

The Value Added Tax (Installation of Energy-Saving Materials) Order, SI 2023/376, provides relief from VAT for installations of energy-saving materials (ESMs) in residential properties in Northern Ireland from 1 May 2023. This is an extension of the...

The ATT has called on the government to consider reforming the ‘baffling’ VAT rules on food and drink as the tax passes its golden jubilee.As the association points out, milkshake powders are taxed differently according to their flavour, with...

HMRC is consulting on draft regulations which it intends to issue under the powers establishing the VAT rules for drink deposit schemes in Finance (No 2) Bill 2023.The draft VAT (Amendment) Regulations 2023 specify how businesses will need to account...

In its latest report, the Public Accounts Committee encourages the government and HMRC to prepare for the implications of extending the UK’s digital service tax (DST), given the likelihood of delayed implementation of the Pillar One reforms.Although...