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HMRC has published the tax gap statistics showing that it was 5.3% for the tax year 2019-20.

The Chartered Institute of Taxation (CIOT) has commented on the Finance Bill 2021-22 draft legislation on Pensions.

HMRC has published Agent Update issue 88 (September 2021) providing a round-up of recent developments for tax agents and advisers.

HMRC has updated Notice 701/20 to reflect the extension of the temporary reduced rate of VAT for tourism and hospitality.

The Office of Tax Simplification (OTS) has published a report setting out its analysis of the benefits, costs, and wider implications of a change to the date of the end of the tax year for individuals.

The Chartered Institute of Taxation (CIOT) has made a proactive submission on issues that it considers exist in the current legislation on Employee Ownership Trusts (EOTs).

The Chartered Institute of Taxation (CIOT) has commented on the Finance Bill 2021-22 draft legislation on clamping down on promoters of tax avoidance.

The Chartered Institute of Taxation (CIOT) has commented on the draft Finance Bill 2021-22 legislation and HMRC guidance on notification of uncertain tax treatment by large businesses.

The Chartered Institute of Taxation (CIOT) has commented on the Finance Bill 2021-22 draft legislation on powers to tackle electronic sales suppression (ESS).

HMRC has added the UK-Taiwan 2021 protocol to the 2002 double taxation agreement in August 2021 to its international treaty collection.

HMRC has updated its guidance on Statutory Sick Pay (SSP) rules to include details on airmen and continental shelf workers.

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 6 September 2021 to 13 September 2021.

These Regulations amend the Tonnage Tax (Training Requirement) Regulations 2000, (SI 2000/2129), to increase the amounts to be used in calculating payments in lieu of training payable under those Regulations. These Regulations come into force on 1 October 2021.

These Regulations substitute a new Schedule 10 to the Corporate Insolvency and Governance Act 2020 (CIGA 2020) to introduce new tapering measures restricting the use of winding up petitions with effect from 1 October 2021. This instrument implements these measures to 31 March 2022. These Regulations come into force on 29 September 2021.

HM Treasury has made a further Treasury Direction setting out the functions of HMRC for payments under the coronavirus (COVID-19) support scheme for working households receiving tax credits.

These Regulations amend the Insolvency (England and Wales) Rules 2016, (SI 2016/1024), to provide permanent procedural rules for the company moratorium procedure introduced into the Insolvency Act 1986 by the Corporate Insolvency and Governance Act 2020 (CIGA 2020). These Regulations come into force on 1 October 2021.

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

HMRC has updated CWG2: further guide to PAYE and National Insurance contributions in Section 4.5 which covers employees coming to or leaving the UK.

These Regulations revoke the Value Added Tax (Treatment of Transactions) Order 1992, SI 1992/630 in order to ensure that SI 1992/630 cannot be exploited by government departments in order obtain a full refund of VAT on their employees’ own private vehicles.