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The CIOT and ATT have responded to the HMRC consultation R&D Tax Reliefs Review: Consultation on a single scheme.

These Regulations revoke and replace SI 2004/712 (Research and Development (Prescribed Activities) Regulations) to ensure that the legislation refers to the latest iteration of the applicable R&D guidelines –  the BEIS guidelines 2023.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 7 March 2023 to 13 March 2023.

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.

13 March 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its guidance on how to account for import VAT on a VAT Return if postponed VAT accounting is used.

Angola has become the 166th member – and 35th African member – of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

Welsh Parliament approves Welsh Rate Resolution

HMRC has reviewed its UK-Kyrgyz Republic tax treaty page to correct an error.

HMRC’s Stakeholder Digest (8 March 2023) provides a round-up of recent news and updates.

HMRC has updated its VAT notice on installing energy-saving materials and grant-funded heating equipment.

These Regulations amend the Individual Savings Account (ISA) Regulations, SI 1998/1870 (the principal Regulations) to relax certain rules on assets which can be held within (or returned to) the ISA wrapper, and to provide further safeguards for investors where a provider loses its approved status.

The government has extended the voluntary National Insurance (NI) contribution deadline to 31 July 2023 to give taxpayers more time to fill gaps in their NI record and help increase the amount they receive in State Pension.

HMRC has published three new guidance notes on charging VAT on goods sold direct to customers in the UK.

HMRC has published multiple new guidance notes on Off-payroll working for intermediaries, contractors and clients.

The UK government intends to publish the Spring Finance Bill 2023 on 23 March 2023.

HMRC has published a new Brief setting out a change to the VAT treatment of leisure services provided by local authorities.

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.

6 March 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 28 February 2023 to 6 March 2023.