Value Added Tax News

2 June 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

27 May 2025 - 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 the disclosure of tax avoidance schemes (DOTAS).

The CIOT has published its response to the consultation on enhancing HMRC's ability to tackle tax advisers facilitating non-compliance.

19 May 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

These Regulations are made to increase the penalties for late payment of tax in Schedule 26 to the Finance Act 2021 (FA 2021).

HMRC has published Issue 131 of Agent Update, providing a round-up of updates and reminders for tax practitioners.

These Regulations are made to amend the Value Added Tax Regulations 1995, SI 1995/2518 to address an administrative inflexibility and ensure the effective management of Value Added Tax (VAT).

The president of the First-tier Tribunal (Tax Chamber) has issued a practice statement that sets out how taxpayers and HMRC can turn to Alternative Dispute Resolution (ADR) once a formal appeal is under way.

HMRC late-payment and overpayment interest rates have been reduced to reflect the recent Bank of England decision to cut the bank base rate.

12 May 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

SI 2025/561: These Rules are made to provide amendments to the Rules of procedure that apply to the First-tier Tribunal and to the Upper Tribunal (the Tribunal Procedure Rules), to expressly provide that the tribunal has the power to set aside a decision on its own initiative. They come into force on 30 May 2025.

HMRC has published Spotlight 70 highlighting tax avoidance arrangements used by state-regulated care providers to reclaim VAT.

HMRC has published its latest Stakeholder Digest (6 May 2025).

6 May 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC’s online tool to help taxpayers understand tax compliance checks is now live.

HMRC has published a package of tax and customs administration and simplification measures aimed at reducing administrative burdens. It includes new consultations, consultation outcomes, calls for evidence, announcements and other documents.

28 April 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published Revenue and Customs Brief 2 (2025) which provides information about the treatment of state-regulated care providers that form a VAT group with non-state-regulated providers of welfare services.

HMRC has updated its guidance on promoters of tax avoidance schemes to provide more information on stop notices.