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HMRC has issued a reminder that the new VAT penalties will apply to VAT return periods which start on or after 1 January 2023 which, for businesses filing on a monthly basis, will start affecting returns due on and after 7 March 2023.

These Regulations amend a number of statutory instruments in relation to tax credits and child benefit.

HMRC has published revised advisory fuel rates for company cars which will apply from 1 March 2023.

HMRC has published its updated list of yearly average and spot foreign exchange rates for the year to 31 December 2022.

In News Corp UK & Ireland Ltd v HMRC, the Supreme Court unanimously dismissed the taxpayer's appeal, holding that the 'always speaking' principle of statutory interpretation had to be applied narrowly given the constraints of EU law. The relevant 'genus of facts' should therefore be viewed as covering only physical versions of newspapers involving the medium of print and no connectivity requirement. As such, digital editions of newspapers did not fall within that categorisation. As well as outlining the key aspects of this decision, this LNB news piece also contains the thoughts of Adam Craggs, tax partner at RPC and Giles Salmond, head of indirect tax at Eversheds Sutherland.

HMRC has published the latest version of its guidance for employers on PAYE and National Insurance contributions (CWG2), to be used from 6 April 2023.

HMRS has updated Excise Notice 207.

20 February 2023 - 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 UK government has confirmed its intention to press ahead with the various registers of company ownership, on the basis that the UK registers adhere to the privacy requirements of the European Convention on Human Rights.

The OECD in partnership with World Bank Group and the African Tax Administration Forum (ATAF) have released a VAT digital toolkit for Africa.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

The CIOT has reported that HMRC has recently launched a One to Many letter campaign relating to claims for research and development (R&D) tax relief.

HMRC has published Agent Update issue 105 (15 February 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has published the latest version of its employer guide to Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments (CWG5).

The Scottish Government are consulting on proposed changes to the Additional Dwelling Supplement.

HMRC has updated its VAT notice 700/2 on Group and divisional VAT registration.

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

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 13 February 2023

A consultation has been launched seeking views on these draft regulations, which relate to the first phase of changes under the Alcohol Duty Review measure and support the new primary legislation previously published.