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The Law Society has responded to HMRC’s call for evidence on simplifying the VAT land exemption following recommendations in the Office for Tax Simplification’s (OTS) 2017 VAT review.

9 August 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has added the UK-USA Competent Authority Agreement signed in July 2021 to its international treaty collection.

The Chartered Institute of Taxation (CIOT) has responded to HMRC’s call for evidence on Simplifying the VAT Land Exemption which closed on 3 August 2021.

2 August 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its guidance and VAT notice 742A to reflect that the temporary extension to the time limit for notifying an option to tax ended on 31 July 2021.

HMRC has updated VAT Notice 700/17 with a new section on what a company must do if it is being wound up, and receives supplies for which it is liable for VAT.

HMRC has updated its guidance on VAT deferred due to coronavirus to cover the penalty that may be charged where businesses failed to pay the deferred VAT in full by 30 June 2021 and how to appeal against that penalty.

26 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its factsheet on the penalties it may charge for enablers of tax avoidance which are subsequently defeated to reflect changes made by

The initial draft clauses for the 2022 Finance Act were published on 20 July 2021 and include more detail on previously announced proposals. Whilst the Government refers to it as draft legislation for Finance Bill 2021/22, in this commentary, for clarity, it is referred to as Draft Finance Bill 2022. The final contents of the Bill will be subject to confirmation at a later date, expected to be in the Autumn, though it is uncertain whether this will be combined with an Autumn Budget.

The Chartered Institute of Taxation (CIOT) has published its response to the HMRC call for evidence on the tax administration framework: supporting a 21st century system.

HMRC has published Agent Update issue 86 (July 2021) providing a round-up of recent developments for tax agents and advisers.

HMRC has updated the PDDD1 letter it sends out before publishing a taxpayer’s details following a deliberate inaccuracy penalty.

The Council has adopted an amendment to the principal VAT Directive introducing a temporary VAT exemption for importations and for certain supplies in response to the COVID-19 pandemic.

The Association of Taxation Technicians (ATT) has called for tax policies and legislation to develop in parallel with any new digital systems to avoid placing more burdens on, or adding to the frustrations of, taxpayers.

12 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published new guidance on how to claim relief from Stamp Duty Land Tax (SDLT) when buying land or buildings in a Freeport tax site.

Draft legislation for the next Finance Bill will be published on Tuesday 20 July 2021.

The Government has published a written ministerial statement announcing that legislation will be introduced to allow a VAT zero rate to apply to trades in UK emissions trading scheme allowances within the VAT Terminal Markets Order (