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NEWS
Recent developments in tax.
HMRC guidance: 13 October 2021
Recent HMRC guidance includes:Changes for taxi, private hire or scrap metal licence applications from April 2022: basic guidance for taxi, private hire or scrap metal licence applications on or after 4 April 2022.Help and support for tax agents and...
HMRC Stakeholder Digest
HMRC’s Stakeholder Digest (October 2021) provides a round-up of recent news covering the following:End of the CJRS on 30 September and reminder of the 14 October final deadline for claims.End of the SEISS. HMRC will contact everyone who claimed at...
Tax treaties
HMRC has added tax information exchange agreements for St Vincent and the Grenadines, San Marino, Macao, Dominica and Bahamas to its international treaty collection....
Customs guidance roundup: 13 October 2021
HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:Sending goods to an overseas customer using rules of origin: new guidance to help businesses check that goods exported...
HMRC opens window to DIY VAT refunds
HMRC has added manual window blinds and shutters to its list of goods and services which are eligible for a VAT refund under the DIY housebuilders’ scheme. Revenue and Customs Brief 5/2021 VAT liability of installation of blinds first announced the...
CIOT Budget representations
The CIOT has published a number of proposals for consideration ahead of the 27 October 2021 Budget covering the following:On employment taxes and pensions, the CIOT suggests:Introduction of a specific deduction for the extra cost of working from home...
Joint and several liability notices
HMRC has published new guidance setting out how it uses joint and several liability notices for company directors in cases involving tax avoidance, tax evasion or repeated insolvency.The guidance explains how the joint and several liability of...
Job retention scheme overpayments
HMRC has added a note to its guidance Pay coronavirus job retention scheme grants back, specifically to cover how to offset overclaimed amounts for one employee against underclaimed amounts for another employee in the same claim period (including a...
HMRC urges businesses to check their supply chains
HMRC has published new guidance Check how to reduce your risk of using an umbrella company who operates a tax avoidance scheme to help employment agencies and businesses using temporary workers avoid exposing themselves to the risks of contracting...
HMRC manual changes: 8 October 2021
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors. Direct taxesManual Page Comments Corporate Intangibles Research And Development...
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EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
NEWS
Read all
Exchequer Secretary defends tax adviser registration regime as Law Society warns of market impact
GfC17: help with sharing group structure information
Tax treatment of two new Scottish Social Security benefits
CBAM technical consultation launched
Special tax sites in Scotland
CASES
Read all
HMRC v A O’Brien
Jeneruhl Trade Ltd and another v HMRC
Carbon Six Engineering Ltd v HMRC
Other cases that caught our eye: 13 February 2026
FS Commercial Ltd v HMRC
IN BRIEF
Read all
Suspended penalties
The Supreme Court hearing in Orsted Sands
Concerns over the scope of new conduct rules for advisers
Revenue fraud
The new share for share anti-avoidance
MOST READ
Read all
M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
COP 9 and serious tax fraud: HMRC’s tougher approach
P Kearney v HMRC
HMRC’s ‘adventurism’ and the burden of proof in penalty appeals
Joint ventures: applying ESC D33 in practice