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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

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.

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

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