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Weekly roundup of HMRC manual changes: 20 March 2023

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

20 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Spring Budget 2023: new investment allowances and relaxation of pension restrictions

The Chancellor’s Budget on 15 March 2023 included several new announcements, and brought together previously published proposals, many of which will be legislated in the Spring Finance Bill.

15 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on money laundering supervision

HMRC has updated its guidance on helping to prevent money laundering and terrorist financing for a trust or company service provider.

14 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 13 March 2023

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

13 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on completing a VAT Return to account for import VAT

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

10 Mar 2023 00:00 | Published by a Tolley Value Added Tax expert

Updated VAT Notice 708/6: Energy-saving materials and heating equipment

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

08 Mar 2023 00:00 | Published by a Tolley Value Added Tax expert

HMRC publishes new guidance notes on charging VAT on goods sold direct to customer in the UK

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

08 Mar 2023 00:00 | Published by a Tolley Value Added Tax expert

HMRC publishes new guidance on Off-payroll working

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

07 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Revenue and Customs Brief 3 (2023): changes to VAT treatment of local authority leisure services

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

06 Mar 2023 00:00 | Published by a Tolley Value Added Tax expert

Revenue and Customs Brief 2 (2023): VAT and value shifting consultation update

HMRC has published a new Brief on its conclusions and actions taken following the VAT and value shifting consultation. In addition, VAT Notice 700 (VAT Guide) has also been updated.

03 Mar 2023 00:00 | Published by a Tolley Value Added Tax expert

Updated VAT Notice 701/15: Animals and animal food

HMRC has updated its VAT notice on which live animals and animal foods or feeding stuffs are zero-rated for VAT.

01 Mar 2023 00:00 | Published by a Tolley Value Added Tax expert

Windsor Framework potential tax impact

On 27 February 2023, details of the Windsor Framework were revealed. The Framework aims to address issues with the application of the Northern Ireland Protocol, including trade friction.

28 Feb 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 27 February 2023

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

27 Feb 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 23 February 2023

HMRC’s Stakeholder Digest (23 February 2023) provides a round-up of recent news and updates.

27 Feb 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC reminder: new VAT penalties and interest

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.

23 Feb 2023 00:00 | Published by a Tolley Value Added Tax expert

Supreme Court confirms that digital newspapers were not eligible for VAT zero-rating (News Corp UK & Ireland Ltd v HMRC)

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.

22 Feb 2023 00:00 | Published by a Tolley Corporation Tax expert

New toolkit to strengthen the effective collection of value added taxes on e-commerce in Africa

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

16 Feb 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Agent Update: issue 105

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.

16 Feb 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated VAT Notice 700/2: Group and divisional registration

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

14 Feb 2023 00:00 | Published by a Tolley Value Added Tax expert

Weekly roundup of HMRC manual changes: 13 February 2023

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

13 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

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Associated companies ― from 1 April 2023

Associated companies ― from 1 April 2023Implications of associated companiesFrom 1 April 2023, the rate of corporation tax that a company is subject to depends on the level of its augmented profits. The rate of tax is based on a comparison of the company’s augmented profits against the corporation

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Fuel-related payments / mileage payments

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Income tax paid on behalf of employee

Income tax paid on behalf of employeeIntroductionEmployers may wish to make payments of employment income to an employee / director without the employee suffering a tax or NIC cost on that pay. In other words, the employer wants to pay an amount net of tax and NIC. In some instances, often with

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