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HMRC has updated its guidance on Alternative Dispute Resolution (ADR) with information on the principles and responsibilities that participating taxpayers must follow.

An international agreement has entered into force between the UK and Spain to improve tax co-operation between the tax authorities of Spain and Gibraltar.

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.

15 March 2021 - 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 3 (2021): VAT liability of digital publications 鈥� update on litigation in News Corp and Ireland Ltd'. This gives an update on the VAT treatment of supplies of digital newspapers and other digital publications prior to 1 May 2020. It replaces Revenue and Customs Brief 1 (2020), following the Court of Appeal decision in News Corp UK and Ireland Ltd (

Finance Bill 2021 was published on 11 March 2021. The Bill, formally referred to as Finance (No. 2) Bill鈥攁s the second Finance Bill to be introduced in the current Parliamentary session鈥攊s expected to proceed through Parliament with Royal Assent likely before the Parliamentary summer recess in July 2021. Emily Clark, head of Tax, and Cathryn Vanderspar, head of Real Estate Tax at Travers Smith, share their views.

HMRC has published its Employment Related Securities (ERS) Bulletin 38 and confirmed that it is continuing to review the impact of coronavirus (COVID-19) across all tax-advantaged share schemes and will provide updates when necessary.

Members of the European Parliament (MEPs) have recommended changes to draft legislation on online platform sales, encouraging more cooperation between national tax authorities in order to expedite the sharing of information and to harmonise the imposition of newly introduced sanctions.

These Regulations extend two temporary Class 1 National Insurance contributions (NICs) disregards which were introduced for the 2020/21 tax year, so that they also apply for the 2021/22 tax year. The disregards apply to amounts reimbursed to an employee for the cost of home office equipment and also for payments or reimbursements by an employer for the cost of a relevant coronavirus antigen test.

HMRC has updated its guidance to include guidance on changes to its way of issuing a 鈥榗ertificate of status of taxable person鈥� to UK businesses from 8 March 2021.

The European Commission has published a proposal for a Council Implementing Decision to authorise the United Kingdom to continue to apply a derogation from the provisions of Directive 2006/112/EC on the VAT treatment of fuel used in business cars in respect of Northern Ireland.

These Regulations reduce the 鈥渙fficial rate of interest鈥� applicable under section 178 of the Finance Act 1989 for the purposes of Chapter 7 of Part 3 of the Income Tax (Earnings and Pensions) Act (ITEPA) 2003.

These Regulations amend Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020 (SI 2020/524) to extend the exemption from income tax for amounts reimbursed to an employee for expenses that the employee has incurred in obtaining home office equipment to enable home working necessitated by the coronavirus outbreak.

This Order amends sections 150(1), 155(1B)(a) and (b), and 161(b) of the Income Tax (Earnings and Pensions) Act 2003.

HMRC has published new guidance on the Stamp Duty Land Tax (SDLT) surcharge from 1 April 2021 for purchases of residential property in England and Northern Ireland by non-residents.

These Regulations amend the Income Tax (Pay As You Earn) Regulations, SI 2003/2682 to implement new reporting requirements where an employer is correcting errors in their returns.

8 March 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 factsheet 鈥楤udget 2021 鈥� Super-deduction鈥� for companies who can claim 130% capital allowances on qualifying plant and machinery investments.

The Chartered Institute of Taxation (CIOT) has published its response to the consultation on Making Tax Digital (MTD) for Corporation Tax (CT) which was open until 5 March 2021.

HMRC has published new transitional guidance on the VAT treatment of transactions of specified supplies of finance and insurance services.