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The Law Society has responded to HMRC’s consultation on a range of new measures to disrupt the business models relied on by promoters of tax avoidance.

Businesses and their advisers are reminded that HMRC has set a deadline of the 21 June 2021 for those wishing to join the VAT deferral new payment scheme.

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

HMRC has updated VAT Notice 723A with information in relation to the rules for claiming VAT. Updates have also been added in relation to refunds for EU businesses incurred on or before 31 December 2020.

The OECD has published the public comments received on proposed changes to commentaries in the OECD Model Tax Convention on Article 9 and related articles.

HMRC has published updated road fuel scale charge tables for VAT which apply from 1 May 2021.

The Government has responded to the House of Commons Treasury Committee’s report ‘Tax after Coronavirus’, published in March 2021.

The OECD has published a new report highlighting the crucial role of tax transparency and the exchange of information (EOI) in helping African governments to stem illicit financial flows and increase domestic resource mobilisation.

HMRC has published the Australia-UK memorandum of understanding (MOU) on arbitration under Part VI of the Multilateral Instrument.

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

The ATT has shared an update from HMRC that it will send letters in June to businesses who pay VAT by direct debit but for whom HMRC does not have an email address on record.

HMRC has published a new VAT Brief to explain HMRC’s response to the primary decision of the Upper Tribunal in the case of Colchester Institute Corporation v The Commissioners for HM Revenue and Customs

The Finance Bill was passed by the House of Commons at Report Stage on Monday 24 May, and will next be sent to the House of Lords for consideration.

HMRC has updated VAT Notice 701/14 with information in relation to the extension of the temporary reduced rate of VAT.

HMRC has published a new VAT Brief to clarify that supplies of electric vehicle charging through charging points in public places are charged at the standard rate of VAT and to explain when input tax can be recovered for charging electric vehicles for business purposes.

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

The ATT has shared an update from HMRC on the incorrect messages that agents are receiving when attempting to file VAT returns for non-MTD clients.

The Courts and Tribunals Judiciary has published a Practice Note issued by Chamber President, Mr Justice Zacaroli, on electronic filing of documents in the Upper Tribunal, Tax and Chancery Chamber using CE-File.

HMRC has published Agent Update issue 84 (April-May 2021) providing a round-up of recent developments for tax agents and advisers.

HMRC has published an update for businesses that deferred VAT payments last year to join the new online payment scheme before 21 June 2021.