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HMRC has published updated versions of Self-Employment Income Support Scheme (SEISS) factsheets CC/FS11a and CC/FS47.

HMRC has updated its self-employment income support scheme (SEISS) guidance explaining when and how to tell HMRC about a tax return amendment if it affects the eligibility to, or amount of, a grant.

The UK Government has published a further batch of amendments to the Finance Bill, which are to be considered at Report Stage on 24 May 2021.

HMRC has launched a consultation on draft regulations to enable HMRC to act more quickly where promoters fail to provide information on avoidance schemes, and to inform taxpayers at an earlier stage in cases where it suspects an avoidance scheme is being sold. The consultation closes on 13 June 2021.

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

HMRC has published a new VAT brief concerning the VAT treatment of supplies of juice cleanse programmes following the Upper Tribunal (UT) decision involving The Core (Swindon) Ltd UT/2019/0049. The issue in this case was whether the sale of juice cleanse programmes were standard rated beverages or zero-rated meal replacements.

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 published a new policy paper on the EU's e-commerce package that will introduce changes from 1 July 2021 in respect of the movement of goods from Northern Ireland to the EU and imports of low value goods (less than £135) into the EU or Northern Ireland. The package also introduces new rules for supplies made through online market places, similar to those already applying in Great Britain and partly in Northern Ireland.

HMRC has updated its import, export and customs guidance to reflect the post Brexit regime. The update covers the period from 11 May 2021 to 17 May 2021.

HM Revenue and Customs (HMRC) has announced that individuals who have been told by their employers to work from home as a result of the coronavirus (COVID-19) pandemic may be eligible for tax relief in the 2021–22 tax year. It is reported that over 550,000 people have already claimed for relief under this system.

HMRC has updated its guidance for employers detailing who needs to pay the levy, how to work out what is owed and how to use the levy allowance.

HMRC has updated its guidance with information about overseas sellers making supplies of zero-rated goods.

In Hurstwood Properties (A) Ltd and others (Respondents) v Rossendale Borough Council and another (Appellants), the Supreme Court has allowed the appeal of the local authorities, Rossendale Borough Council and Wigan Council, ruling that the leases in question were ineffective to make the special purpose vehicles (SPVs) the owners of the properties in question. Therefore, the defendants remained liable for business rates. Gary Gardner, partner at Blick Rothenberg, provides comment on the judgment.

The Supreme Court has ruled that the reporting of employment-related losses in the partnership section of a self-assessment tax return was not a deliberate inaccuracy, as the taxpayer made every effort to explain the inaccurate statement. The court found that a deliberate inaccuracy within the meaning of the

The Treasury has launched a consultation to seek views on the effectiveness of the Office of Tax Simplification (OTS).

HMRC has updated its guidance for trustees to add information on updating trust details for trusts registered before May 2021.

HMRC has launched a consultation to seek views on the current VAT rules relating to land and property and explore potential options for simplifying them.

Opening the 2021–22 Parliamentary session on 11 May 2021, the Queen’s Speech set out the UK Government’s legislative priorities.

HMRC has published a new policy paper on Plastic Packaging Tax to help businesses that manufacture or import plastic packaging to prepare for the tax.

HMRC has published new guidance explaining mini umbrella company fraud and providing information on the checks businesses can carry out to protect their labour supply chain and on how to report potential fraud or tax evasion.