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The Association of Taxation Technicians (ATT) has published HMRC’s update for its members from the Agent Forum held on 23 September 2021.

HMRC has updated its import, export and customs guidance to reflect the post Brexit regime. The update covers the period from 20 September 2021 to 27 September 2021.

HMRC has updated its import, export and customs guidance to reflect the post Brexit regime. The update covers the period from 20 September 2021 to 27 September 2021.

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

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.

The Department for Business, Energy & Industrial Strategy has launched a consultation to seek views from individuals and businesses on proposals to reform flexible working regulations.

These Regulations make provision under Schedule A1 of Taxes Management Act 1970 (which is not yet in force) for digital reporting and record keeping in relation to income tax (known as making tax digital (MTD). These Regulations come into force on 6 April 2024.

Moldova has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2023.

HM Treasury has published the outcomes of its consultation on the Economic Crime (Anti-Money Laundering) Levy (ECL), which would be paid by entities subject to the Money Laundering Regulations (MLRs) to help fund new government anti-money laundering (AML) action and help deliver the reforms committed to in the 2019 Economic Crime Plan. The government has decided that AML regulated entities will first be charged the levy during the year 1 April 2022 to 31 March 2023. The government has also published a policy paper introducing the draft legislation.

The Treasury has announced a 12-month delay to the introduction of Making Tax Digital for Income Tax, which will now be brought in for the 2024–25 tax year. Basis period reform is also to be moved back by 12 months.

The Courts and Tribunals Judiciary (CTJ) has published the Senior President of Tribunals’ 2021 Annual Report. This is Sir Keith Lindblom’s first report since taking the role in September 2020.

HMRC has updated its guidance with new information about assessments, inspection powers, modifications and restrictions on power to publish information.

HMRC has updated its guidance on the sale of plants which may be zero-rated when they are held out for sale for the production of edible fruit.

The London Property Support Lawyers Group has released new versions of CPSE1, CPSE5 and CPSE7.

The Court of Justice issued its judgment in Case C- 337/19 P Commission v Belgium and Magnetrol International, an appeal to the Court of Justice against the General Court’s judgment in Case T- 131/16 which upheld an action for annulment of the Commission’s 2019 decision concerning selective tax advantages granted by Belgium under its excess profit tax scheme (SA.37667). The Court of Justice held that the General Court’s judgment should be set aside to the extent that the General Court made several errors in the interpretation and application of Article 1(d) of Regulation 215/1589. However, the Court of Justice concluded that the case should be referred back to the General Court for it to rule on two outstanding grounds of appeal, which were raised at first instance relating to whether the Belgium scheme constituted State aid and the legality of the Commission’s order to recover aid granted under the scheme.

HMRC has published two new guidance on how businesses registered for the OSS Union scheme should complete and submit the One Stop Shop (OSS) Return and pay their VAT due.

HMRC has launched a consultation on the draft legislation for the Residential Property Developer Tax (RPDT) ahead of its inclusion in the 2021-22 Finance Bill.

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

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 13 September 2021 to 20 September 2021.