ÀÏ˾»úÎçÒ¹¸£Àû

HMRC has published new guidance and updated the collection of VAT tertiary legislation related to the VAT One Stop Shop (OSS) scheme.

HMRC has updated its guidance on ‘What will happen if you don’t pay your tax bill’.

The Tribunal Procedure Committee seeks views on potential amendments relating to the issue of full decisions.

HMRC is reducing the late-payment interest rate to 7.5% and the repayment rate to 4% from 20 August 2024 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 12 August.

HMRC has updated its guidance on how to make changes to VAT registration details.

HMRC has published draft Finance Bill legislation on furnished holiday lettings, Pillar 2 and VAT for private schools.

The Autumn Budget will be on 30 October 2024. The Government has also published some tax documents.

The Association of Taxation Technicians (ATT) has met with James Murray MP, the Exchequer Secretary to the Treasury, to discuss priorities for reforms to the tax system and how it can support economic growth.

New guidance has been issued as to when substantive, interlocutory and permission to appeal decisions of the Upper Tribunal (Tax and Chancery Chamber) will and will not be published.

The UK government has published a new Bill designed to ensure that announcements of ‘fiscally significant measures’ are subject to an independent assessment from the OBR.

HMRC has published Agent Update issue 121 (17 July 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

Opening the 2024–25 Parliamentary session on 17 July 2024, the King’s Speech set out the UK Government's legislative priorities.

The CIOT has written to the new Exchequer Secretary to the Treasury, James Murray MP, regarding tax issues for the new government.

HMRC has contacted JVCC stakeholders about planned restrictions on the use of the VAT484.

HMRC has published a new tool – ‘Check what registering for VAT may mean for your business’

The CIOT and Low Incomes Tax Reform Group (LITRG) has commented on draft legislation that was recently published by HMRC which would make changes to assessment provisions under the harmonised penalty rules for late payment of tax which initially apply to VAT and ITSA.  The response includes several suggestions for improvement of the legislation.

A practice direction has been published to outline the principles on the giving of written reasons for decisions in the First-tier Tribunal.

HMRC has updated two VAT notices to amend the timescales in which taxpayers can expect a reply.

This Order updates the list of institutions which are able to claim refunds of the VAT they incur on goods and services which they use in providing free admission to certain museums and galleries.

The CIOT has responded to the HMRC consultation on Raising standards in the tax advice market - strengthening the regulatory framework and improving registration.