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The CIOT has responded to the Scottish Parliament鈥檚 Finance and Public Administration Committee call for views on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill.

These Regulations amend the provisions of the VAT Import One Stop Shop (IOSS) and the VAT One Stop Shop (OSS) simplified accounting schemes.

Finance Bill 2024 has cleared all House of Commons stages and will next move to the House of Lords. The Lords version of the Bill is now available.

These Regulations are the second appointed day Regulations made under FA 2021, s 95.

HMRC has updated its VAT notice on installing energy-saving materials and grant-funded heating equipment.

HMRC鈥檚 latest Digest (30 January 2024) provides short updates on various topics, including an enforcement notice on misleading repayment agent adverts and changes to paternity leave and pay from 8 March 2024.

HMRC has updated Notice 700/2 on VAT groups with changes relating to late payment and submission penalties and the group application process.

The UK Supreme Court (UKSC) has published a practice note issued by President of the Supreme Court and Chairman of the Judicial Committee, Lord Reed, on 22 January 2024, in respect of the UKSC and Judicial Committee of the Privy Council (JCPC). Lord Reed has noted that the UKSC and JCPC have made substantive changes in the UKSC and JCPC Practice Direction (PD) 3 on applications for permission to appeal; JCPC PD 4 on notice of appeal; UKSC and JCPC PD 6 on the appeal hearing; and UKSC and JCPC PD 7 on applications, documents, forms and order. These changes are effective from 22 January 2024.

These regulations amend regulation 33(3)(a) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to redefine 鈥淗igh-Risk Third Countries鈥� (鈥淗RTCs鈥�) as those countries identified by the Financial Action Task Force ("FATF鈥�) in the lists the FATF publish from time to time, as 鈥淗igh-Risk Jurisdictions Subject to a Call for Action鈥� and 鈥淛urisdictions Under Increased Monitoring鈥�.

HMRC has updated its VAT notice 700/56 with various sections on insolvency.

HMRC has published Agent Update issue 116 (17 January 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The CIOT has published Finance Bill 2023-24 briefings on Corporate Taxes, Evasion and Avoidance, and VAT excise.

These regulations make changes to the scope of VAT relief on energy-saving materials (ESMs) by reinstating relief for the installation of ESMs in relevant charitable buildings and introducing new categories of ESMs (such as water-source heat pumps).

HMRC has updated its VAT notice to include information about the VAT treatment of charging of electric vehicles when using charging points.

This Order designates the Customs Site No 3 Liverpool as a customs free zone and appoints Colloids Limited as the responsible authority.

The Scottish Government published its 2024-25 Budget on 19 December 2023.

The Welsh Government published its draft Budget proposals for 2024-25 on 19 December 2023.

HMRC has updated its various new online guidance on the DIY housebuilder's scheme to make clear that supporting VAT invoices behind a refund claim must show the date of issue.

18 December 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published responses to its December 2022 consultation on the VAT treatment of fund management.