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The Scottish Government has issued its findings and a summary of responses to the consultation on 'Scottish Aggregates Tax administration regulations’.

HMRC has issued a direction which extends the deadline in regulation 25(4) of the Value Added Tax Regulations 1995 for submitting the final return.

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.

HMRC has issued Spotlight 71 advising agency workers and contractors on identifying potential red flags when being moved between umbrella companies that may be operating non-compliant tax avoidance schemes.

HMRC has published Revenue and Customs Brief 3 (2025): VAT treatment of income received from charity fundraising events. The Brief explains the VAT treatment update for supplies by charities and qualifying bodies related to fundraising events following an Upper Tribunal decision in January 2025.

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

Details of updates to HMRC import, export and customs guidance for the period from 10 to 16 June 2025.

The CIOT has welcomed the confirmation of additional resources for HMRC in the Government’s Spending Review and has set out a number of ways the money could be spent effectively to improve HMRC’s efficiency and deliver better service to taxpayers and agents.

HM Treasury has published a policy paper setting out the principles that will guide how the Government designs and delivers tax policy changes.

Peru has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention).

The FTT has updated its guidance on oral evidence from abroad.

HMRC has provided an update to the CIOT on the guidance relating to capital allowances and the areas of uncertainty identified by stakeholders. The update outlines the revisions made to the existing guidance and the areas that remain under review.

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.

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

Details of updates to HMRC import, export and customs guidance for the period from 3 to 9 June 2025.

The CIOT has published its response to the Independent Loan Charge Review 2025. The joint response with the Low Incomes Tax Reform Group focuses on specific questions raised in the call for evidence and details barriers faced by lower-paid agency workers in resolving their loan charge liabilities.

HM Treasury has published a Government response and policy update regarding the tax treatment of carried interest following a call for evidence. This update details the implementation of a revised tax regime, which will bring all carried interest within the income tax framework from April 2026.

The ATT has published a new set of Technical Frequently Asked Questions (FAQs) for Making Tax Digital (MTD).

HMRC has issued guidance on what taxpayers need to do if HMRC contacts them about unauthorised access to their online account.

The OECD has expanded the scope of the Common Reporting Standard to include specific electronic money products and central bank digital currencies, and indirect investments in cryptoassets.