NEWS

Recent developments in tax.

HMRC has revised its position on the meaning of ‘entire interest’ in relation to the VAT self-supply charge. The change in policy arises following the Supreme Court decision in Balhousie Holdings Ltd [2021] UKSC 11 in the context of a sale and...

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’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...

HMRC has added tax information exchange agreements for St Vincent and the Grenadines, San Marino, Macao, Dominica and Bahamas to its international treaty collection....

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 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...

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...

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...

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 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...

Go to page of 1116