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The Chartered Institute of Taxation (CIOT) and Association of Taxation Technicians (ATT) have responded to the Department for Business, Energy & Industrial Strategy (BEIS) consultation on restoring trust in audit and corporate governance.

HMRC has updated its factsheet on the penalties it may charge for enablers of tax avoidance which are subsequently defeated to reflect changes made by

The Law Society has responded to HMRC’s call for evidence on timely payment for income tax self-assessment and corporation tax for small companies.

The initial draft clauses for the 2022 Finance Act were published on 20 July 2021 and include more detail on previously announced proposals. Whilst the Government refers to it as draft legislation for Finance Bill 2021/22, in this commentary, for clarity, it is referred to as Draft Finance Bill 2022. The final contents of the Bill will be subject to confirmation at a later date, expected to be in the Autumn, though it is uncertain whether this will be combined with an Autumn Budget.

The Chartered Institute of Taxation (CIOT) has published its response to the HMRC call for evidence on the tax administration framework: supporting a 21st century system.

HMRC has updated its guidance with further information about what to do for individuals who normally work in the UK or the EU, but their work location has changed temporarily because of COVID-19 related travel restrictions.

HMRC has updated its guidance with new sections on what to do if taxpayers have not submitted a notification or claim by email before, if they cannot submit their claim electronically, and guidance on common errors.

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

The Department for International Trade (DIT) has a launched a consultation to seek views on proposed changes to the trade preference scheme which reduces or removes import tariffs for 70 developing countries.

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 12 July 2021 to 19 July 2021.

HMRC has published Agent Update issue 86 (July 2021) providing a round-up of recent developments for tax agents and advisers.

The Association of Taxation Technicians (ATT) has responded to a government consultation on bringing tax payments for small businesses closer to the point where the income or profit arises.

HMRC has published a paper setting out its approach to dealing with tax debt for individuals and businesses and those concerned about their ability to pay their tax due.

HMRC has released a new online inheritance tax (IHT) guidance tool to support customers who are unfamiliar with the IHT process and who need guidance on whether they will need to pay IHT and what forms they need to complete.

HMRC has updated its general anti-abuse rule (GAAR) guidance with effect from 16 July 2021.

HMRC has updated its guidance with information about the changes to the Coronavirus Job Retention Scheme (CJRS) from 1 August 2021 and claims for furlough days in July 2021.

HMRC has updated the PDDD1 letter it sends out before publishing a taxpayer’s details following a deliberate inaccuracy penalty.

The Council has adopted an amendment to the principal VAT Directive introducing a temporary VAT exemption for importations and for certain supplies in response to the COVID-19 pandemic.

The Association of Taxation Technicians (ATT) has called for tax policies and legislation to develop in parallel with any new digital systems to avoid placing more burdens on, or adding to the frustrations of, taxpayers.