NEWS

Recent developments in tax.

HMRC has updated its guidance Pay apprenticeship levy for employers, setting out who needs to pay the levy, how to work out what is owed and how to use the levy allowance. Apprenticeship levy is paid at a rate of 0.5% of an employer’s annual pay...

HMRC has announced that individuals who have been told by their employers to work from home as a result of the coronavirus pandemic may be eligible for the £6 a week flat-rate relief in the 2021/22 tax year. HMRC’s eligibility checker is available...

HMRC has issued guidance on the Upper Tribunal decision in The Core (Swindon) Ltd [2020] UKUT 301 (TCC) where the Upper Tribunal upheld the FTT’s finding that supplies of ‘juice cleanse programmes’ were zero-rated meal replacements for VAT purposes...

HMRC has published a new policy paper on the EU’s ‘e-commerce package’ that will introduce changes from 1 July 2021 in respect of the movement of goods from Northern Ireland to the EU and imports of low-value goods (less than £135/€150) into the EU...

HMRC has launched a consultation to seek views on the current VAT rules relating to land and property and explore potential options for simplifying them. The consultation document summarises some of the complexities in the VAT treatment of supplies...

HMRC has published updated guidance VAT and overseas goods sold to customers in the UK using online marketplaces confirming that, when goods are sold to a customer, the overseas seller will be considered to have made a zero-rated supply of the goods...

HMRC has published further new and updated guidance for imports and exports following the end of the Brexit transition period:Pay for imports declared using the Customs Declaration Service: new guidance to advise businesses how to pay what they owe...

HMRC has published a tax information and impact note which outlines a series of legislative changes to the disclosure of tax avoidance schemes (DOTAS) regime to strengthen HMRC’s ability to further clamp down on the market for National Insurance...

The Treasury has published a report which provides a progress update on implementation of a number of recommendations made by the Public Accounts Committee over the last 10 years. Points of particular interest are: management of tax reliefs (12th...

The Treasury has launched a call for evidence to seek views on the effectiveness of the Office of Tax Simplification (OTS).FA 2016 s 188 requires the Treasury to conduct a review of the effectiveness of the OTS in performing its functions every five...

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