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The EU Commission has published its long awaited legislative proposals on VAT in the Digital Age (ViDA).

A consultation has been launched on proposed reform of the VAT rules on fund management to improve legal clarity and certainty. This consultation closes on 3 February 2023.

HMRC has published new guidance with information on notifying HMRC of the specific nature of the land and property supplies businesses are making using form VAT5L.

HMRC has updated its guidance to reflect that all VAT registered businesses should now be signed up for Making Tax Digital (MTD) for VAT.

These Regulations commence provisions of the Finance Act 2009 (and amendments to that Act) which provide for late payment interest on sums due to HMRC and repayment interest on sums to be paid by HMRC for the purposes of VAT.

These Regulations provide that 1 January 2023 is the appointed day on which FA 2021 Schs 24, 26 and specified provisions of FA 2021 Sch 27 come into force for VAT.

HMRC has launched a consultation seeking views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT) regime. Responses can be submitted until 11:45 pm on 15 January 2023.

The House of Commons Public Bill Committee has reported the adoption of government amendments to the Economic Crime and Corporate Transparency Bill (the Bill). The Committee has also reported the withdrawal of amendments in the name of Dame Margaret Hodge proposing an offence of failure to prevent fraud or money laundering.

The text of the 2022 UK-Brazil Double Taxation Convention has been added to the HMRC tax treaties page.

HMRC has updated its VAT Notice 700/12: How to fill in and submit the VAT Return at section 3.1 to add information about completing a paper return.

HMRC’s Stakeholder Digest (24 November 2022) provides a round-up of recent news and updates.

HMRC has updated its guidance to add information for agents on what they need when registering their clients for VAT, including registering limited company clients and individuals and partnerships.

28 November 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its VAT Notice 708: Building and construction at section 14.7.4 to show the updated conditions where buildings fall into the category of village halls and similar buildings.

On 22 November 2022, HM Treasury published the Autumn Finance Bill 2022 legislating for key tax changes announced by the Chancellor at the Autumn Statement 2022 on 17 November 2022.

HMRC has published several tax information and impact notes (TIINs).

HMRC has updated its technical guidance on the VAT domestic reverse charge to include a new section on scaffolding.

21 November 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published Agent Update issue 102 (November 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The Office of Tax Simplification (OTS) has announced that its formal closure will take effect when the Spring Finance Bill 2023 receives Royal Assent.