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NEWS
Recent developments in tax.
VAT treatment of Covid testing services
HMRC has published Revenue and Customs Brief 11 (2021): VAT liability of Coronavirus (COVID-19) testing services which explains the rules for the VAT treatment of Covid-19 testing services.The testing services are treated as medical care where...
Retail Export Scheme (Northern Ireland)
HMRC has updated VAT Notice 704: Retail Export Scheme (Northern Ireland) to clarify the treatment of goods moving from Northern Ireland to Great Britain where a claim has been made under the VAT retail export scheme.The Notice explains when supplies...
Customs safety and security requirements
HMRC has updated the safety and security (SS) requirements for imports and exports that apply to all movements out of Great Britain, unless the goods are covered under the temporary waiver or are going to Northern Ireland.From 1 January 2021...
Customs guidance roundup: 25 August 2021
HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime Apply for an Advance Origin Ruling: updated to include...
SEISS grants overstated in tax returns
The CIOT has reported a problem with HMRCs software that is causing incorrect Self-Employment Income Support Scheme (SEISS) figures to be included in the self-assessment tax return. HMRCs SEISS Application Programming Interface (API) is...
Late payment penalties and interest harmonisation
HMRC has updated its tax information and impact note which explains the FA 2021 reforms to the penalty regime for late submission of tax information, late payment of tax and HMRC interest harmonisation.The late payment and impact...
Managing agent authorisations
HMRC has updated its guidance on how to change or remove authorisation online, by phone or in writing with further information for tax agents on telling HMRC about changes to their agent services account and some services within their HMRC online...
Tax policy consultations
HMRC has published an updated version of its tax policy consultation spreadsheet, setting out the closing dates for a number of tax consultations....
HMRC guidance: 25 August 2021
VAT Notice 700/56: Insolvency new section added on funded pension schemes.VAT Notice 702/8: Fiscal Warehousing section on fiscal warehouse law has been updated....
Chancellor hints at date for Autumn Budget?
The Chancellor has asked the Office for Budget Responsibility (OBR) to prepare its next economic and fiscal forecast in time to be presented on 27 October 2021. On that date, the Chancellor will deliver an update on the nations finances...
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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
HMRC manual changes: 6 February 2026
Finance Bill measures risk uncertainty, complexity and unintended effects, CIOT warns
Finance Bill round-up
Net settlement and annual reporting requirements
Companies now required to maintain own register of members
CASES
Read all
FS Commercial Ltd v HMRC
P Kearney v HMRC
Mark Glenn Ltd v HMRC
J Hall v HMRC
Other cases that caught our eye: 6 February 2026
IN BRIEF
Read all
Concerns over the scope of new conduct rules for advisers
Revenue fraud
The new share for share anti-avoidance
Value on death: IHT
TSI Instruments and import VAT recovery
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