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NEWS
Recent developments in tax.
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...
Employer Bulletin: August 2021
HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents including the following: Changes to right to work checks from 1 July 2021...
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EDITOR'S PICK
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
1 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
2 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
3 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
4 /7
The new Securities Transfer Tax: business as usual?
Georgina West
5 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
6 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
7 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
NEWS
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OECD issues Pillar Two review framework and revised GIR
VAT refund policy change for non-UK members of VAT groups
VAT on fund management services: new HMRC guidelines
Temporary zero rate for domestic electricity
CBAM admin regulations published
CASES
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J Scheckter v HMRC
Luxurico Ltd v HMRC
C Sagar v HMRC
Other cases that caught our eye: 18 September 2026
The Executors of Hunt and others v HMRC
IN BRIEF
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TOGCs and leases
Principal or agent?
HMRC get more bang for their buck
Sanctionable conduct
The end of offshore execution on secondary transactions
MOST READ
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Grand Smile Design Ltd v HMRC
Consultation tracker
Raising standards without regulating the profession
The Executors of Hunt and others v HMRC
HMRC manual changes: 4 September 2026