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

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

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.

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

HMRC has published new guidance on how to claim relief from Stamp Duty Land Tax (SDLT) when buying land or buildings in a Freeport tax site.

Draft legislation for the next Finance Bill will be published on Tuesday 20 July 2021.

The Government has published a written ministerial statement announcing that legislation will be introduced to allow a VAT zero rate to apply to trades in UK emissions trading scheme allowances within the VAT Terminal Markets Order (

The OECD secretary-general has published his report to the July 2021 meeting of G20 leaders in Italy, covering international tax developments including the digital economy, the tax policy aspects of climate change and supporting developing countries to build sustainable tax bases.

5 July 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 which explains claims of VAT refunds for overseas businesses not established in the EU where there has been difficulty getting a certificate of status.

HMRC has published new guidance on how to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.

These Regulations amend the Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations, SI 2021/714 by substituting 1 August 2021 as the date on which those Regulations come into force.

HMRC has updated its guidance to reflect a further extension of the 90 day window within which an option to tax can be notified.

HMRC has updated VAT Notice 700/46: Agricultural Flat Rate Scheme, to include new updates on leaving the scheme.

These Regulations bring into force the bulk of the provisions in FA 2021 Sch 18 related to VAT and distance selling from 1 July 2021. Schedule 18 implements Council Directive (EU) 2017/2455 so far as relevant to the UK’s obligations under the Ireland/Northern Ireland Protocol. These are the first appointed day Regulations made under FA 2021 s 95.