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These Regulations are made under the Taxation (Cross-border Trade) Act 2018. They make amendments to three statutory instruments, namely the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020, (SI 2020/1457), the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020, (SI 2020/1434) and the Customs (Tariff Quotas) (EU Exit) Regulations 2020, (SI 2020/1432). The majority of the regulations come into force on 17 November 2021, however two amendments to Schedule 1 to the Preferential Trade Arrangements Regulations come into force on 1 December 2021.

These Regulations make provision in consequence of the Social Security (Scotland) Act 2018 and regulations made under it. These Regulations provide a legal gateway for the sharing of information relevant to devolved Scottish social security functions between the Scottish Ministers and the Secretary of State (in practice, the Secretary of State for Transport), and the Scottish Ministers and the Northern Ireland Department for Communities.

The government announced at Autumn Budget 2021 that the import of dental prostheses by (or on behalf of) registered dentists or registered dental care professionals would be exempt from VAT, applied retrospectively to 1 January 2021. HMRC has now published a new VAT Brief which explains the changes, how businesses can claim repayment of any overpaid import VAT paid after 1 January 2021, and how businesses can declare the correct VAT value for imports of dental prostheses.

HMRC has published two new guidance pages and updated various other guidance pages to provide details of making a late coronavirus Job Retention Scheme (CJRS) claim if the deadline has been missed and to explain how to use the service to view or delete previous claims.

HMRC has updated its guidance on the recovery loan scheme to state that the scheme would be extended until 30 June 2022 as announced at the Autumn Budget 2021 and include the changes applicable from 1 January 2022.

The Association of Taxation Technicians (ATT) has welcomed the move to extend the deadline for reporting capital gains tax on residential property disposals from 30 days to 60 days for disposals on or after 27 October 2021. Disposals before this date will still need to meet the 30-day requirement.

The Department for Business, Energy & Industrial Strategy, HM Treasury and HMRC have jointly launched a consultation to seek views on the introduction of a corporate UK re-domiciliation regime to support companies seeking to relocate to the UK.

HM Treasury has published the outcomes of its consultation on the fundamental review of business rates, the changes the government will pursue and a broad timeline for implementation of those changes.

HM Treasury has launched a consultation on the new alcohol duty system including overall proposals and some specific points of policy where the government are looking for further input. The consultation closes on 18 November 2022.

The Chartered Institute of Taxation (CIOT) and Low Incomes Tax Reform Group (LITRG) have published a response to the Scottish Government's consultation 'Tax Policy and the Budget - a framework for tax'.

A summary of the main tax measures announced at the Autumn Budget on 27 October 2021.

The CIOT has published a response to the House of Lords Economic Affairs Finance Bill Sub-Committee inquiry into the Draft Finance Bill 2021-22 that includes proposals for income tax basis period reform and the notification by large businesses of uncertain tax treatment.

These Regulations amend the VATA, as amended by the FA 2021, which implemented two VAT simplified accounting schemes (One Stop Shop ((OSS)) and Import One Stop Shop ((IOSS)). These schemes are part of the EU e-commerce package that the UK implemented from 1 July 2021 as part of the NI Protocol. These Regulations come into force on 1 December 2021 alongside the Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, SI 2021/1164.

Mexico and Rwanda have joined the Punta del Este Declaration and Yaoundé Declaration respectively, the regional initiatives for tax transparency and exchange of information for tax purposes.

The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (19 October 2021) providing a round-up of the latest news and updates for members, and their customers and clients.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

HMRC has updated its import, export and customs guidance to reflect the post Brexit regime. The update covers the period from 18 October 2021 to 25 October 2021.

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

HMRC has launched a consultation seeking the public’s views on the draft regulations to complete the legislation introducing new tax checks on licence renewal applications in England and Wales.

The UK has agreed a route forward to transition away from its Digital Services Tax (DST) towards a new global tax system that will ensure multinationals pay their fair share in the countries where they do business.