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13 March 2023 - 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 how to account for import VAT on a VAT Return if postponed VAT accounting is used.

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

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

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

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

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.

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

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.

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

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

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.

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.

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 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 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.

The CIOT has responded to the HM Treasury consultation on VAT treatment of fund management services.

The CIOT urges the Government to review 鈥渦nfair鈥� repayment interest rates, with taxpayers facing late payment bills from HMRC up to 17 times higher than what is returned to those who have overpaid.

HMRC has published a new manual on its Litigation and Settlement Strategy.