ÀÏ˾»úÎçÒ¹¸£Àû

Tolley works hard to bring you the most up-to-date tax news straight to your inbox. In a dynamic industry it’s important to know when things change. With Tolley’s Tax News you can always be informed giving your clients the most comprehensive information available.

Latest Value Added Tax News

Filter icon Filter by tax area

Tax update spring 2025: simplification, administration and reform

HMRC has published a package of tax and customs administration and simplification measures aimed at reducing administrative burdens. It includes new consultations, consultation outcomes, calls for evidence, announcements and other documents.

29 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 28 April 2025

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

28 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Revenue and Customs Brief 2 (2025): the use of VAT grouping within the care industry

HMRC has published Revenue and Customs Brief 2 (2025) which provides information about the treatment of state-regulated care providers that form a VAT group with non-state-regulated providers of welfare services.

25 Apr 2025 00:00 | Published by a Tolley Value Added Tax expert

Updated guidance on promoters of tax avoidance schemes

HMRC has updated its guidance on promoters of tax avoidance schemes to provide more information on stop notices.

23 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: Issue 130

HMRC has published Issue 130 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

22 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 22 April 2025

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

22 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

VAT road fuel scale charges from 1 May 2025 to 30 April 2026

HMRC has published updated road fuel scale charge tables for VAT which apply from 1 May 2025.

17 Apr 2025 00:00 | Published by a Tolley Value Added Tax expert

Courts and Tribunals Judiciary publishes updated AI guidance and introduces Copilot Chat for judges

The Courts and Tribunals Judiciary has published updated guidance on the use of artificial intelligence (AI), replacing its December 2023 guidance.

17 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Updated guidance for agents whose business is changing

HMRC has updated it guidance ‘What to do if your tax agent business is changing’ to add information on what to do if an agency stops trading.

16 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

New HMRC factsheet CC/FS46

HMRC has issued a new factsheet: Compliance checks: Automatic Exchange of Information obligations — CC/FS46

15 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 14 April 2025

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

14 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 7 April 2025

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

07 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Treasury Minutes: April 2025 – Government responses to tax recommendations

In the Treasury minutes published on 3 April 2025, the Government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2024-25 on HMRC Customer Service and Accounts, and Tax evasion in the retail sector.

04 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 31 March 2025

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

31 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC interest rates for late and early payments

Following the publication of

28 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Inquiry into the Scottish Budget process in practice

The CIOT has published its response to the inquiry into the Scottish Budget process in practice. The response focuses on the effectiveness of the Budget process in delivering tax policy in Scotland and highlights the need for improvements in legislative procedures for devolved taxes.

28 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

SI 2025/386 Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025

These Regulations are made to amend four pieces of secondary legislation to increase the late payment interest rate on amounts payable to HMRC in respect of unpaid tax liabilities by 1.5 percentage points.

27 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Spring Statement 2025: key tax announcements

The Chancellor delivered the government’s Spring Statement on 26 March 2025. Although not a Budget or ‘major fiscal event’ the statement included a number of tax announcements.

26 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 24 March 2025

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

24 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Finance Act 2025 receives Royal Assent

Finance Act 2025 received Royal Assent on 20 March 2025.

21 Mar 2025 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

Associated companies ― from 1 April 2023

Associated companies ― from 1 April 2023Implications of associated companiesFrom 1 April 2023, the rate of corporation tax that a company is subject to depends on the level of its augmented profits. The rate of tax is based on a comparison of the company’s augmented profits against the corporation

22 Mar 2021 10:21 | Produced by Tolley Read more Read more

Group relief for carried-forward losses

Group relief for carried-forward lossesThis guidance note examines in detail the relief available to groups for carried-forward losses. The scope excludes the treatment of specialist businesses such as banks, insurance companies and oil and gas companies.From 1 April 2017, companies can surrender

14 Jul 2020 11:50 | Produced by Tolley Read more Read more

VAT registration ― change of VAT registration details

VAT registration ― change of VAT registration detailsVAT registered persons must keep their VAT registration details up to date and notify HMRC of any changes. Failure to notify HMRC by the relevant time could result in a penalty. For guidance regarding penalties for failure to notify please see the

14 Jul 2020 13:57 | Produced by Tolley Read more Read more