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The Government publishes Economic Crime Plan 2

The Government has published its Economic Crime Plan 2 which sets out what the public and private sectors should do to continue to transform the UK’s response to economic crime.

31 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Treasury Minutes: March 2023 - HMRC Performance in 2021-22

In the Treasury minutes published on the 30th March, the government has responded, among other things, to the Public Accounts Committee’s (PAC) report from session 2022-23 on HMRC’s performance in 2021-22.

31 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Self-assessment taxpayers to be moved to online filing

HMRC is informing self-assessment taxpayers who currently file paper returns, that the paper forms will no longer be available to download from gov.uk from 6 April 2023.

30 Mar 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

SI 2023/388 The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023

This Order amends VATA 1994, Sch 9, Pt II, Group 7, Item 3 to extend the scope of exemption for healthcare to include medical services carried out by staff directly supervised by registered pharmacists in the United Kingdom.

30 Mar 2023 00:00 | Published by a Tolley Value Added Tax expert

SI 2023/376 The Value Added Tax (Installation of Energy-Saving Materials) Order 2023

This Order extends to Northern Ireland from 1 May 2023 the temporary VAT zero rate for installation of energy-saving materials (ESMs) that was introduced in Great Britain on 1 April 2022 and which applies until 31 March 2027.

30 Mar 2023 00:00 | Published by a Tolley Value Added Tax expert

SI 2023/393 The Major Sporting Events (Income Tax Exemption) (Women’s Finalissima Football Match) Regulations 2023

These Regulations provide an exemption from income tax in the UK on income arising from duties or services performed by individuals in the UK in connection with the Women’s Finalissima 2023.

30 Mar 2023 00:00 | Published by a Tolley Personal Tax expert

Non-Domestic Rating Bill 2023

The Bill aims to streamline the business rates system in England and Wales, introducing various measures to reduce the administrative and financial burden on businesses together with the anticipated three-yearly revaluations.

30 Mar 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Technical consultation: VAT provisions for drink deposit return schemes

HMRC has launched a technical consultation seeking views on draft regulations to amend the VAT Regulations 1995 (

29 Mar 2023 00:00 | Published by a Tolley Value Added Tax expert

HMRC publishes new guidance notes on cross-border arrangements

HMRC has published new guidance notes on how to report, and how to register to report, cross-border arrangements under the Mandatory Disclosure Rules (MDR).

28 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

SI 2023/369 Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2023

These Regulations amend the Economic Crime (Anti-Money Laundering) Levy Regulations, SI 2022/269, to make further provision relating to the Economic Crime (Anti-Money Laundering) Levy.

28 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 27 March 2023

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

27 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 23 March 2023

HMRC’s Stakeholder Digest (23 March 2023) provides a round-up of recent news and updates.

27 Mar 2023 00:00 | Published by a Tolley Personal Tax expert

Tax news roundup: 27 March 2023

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.

27 Mar 2023 00:00 | Published by a

Weekly roundup of HMRC import, export and customs news: 27 March 2023

Details of updates to HMRC import, export and customs guidance for the period from 21 March 2023 to 27 March 2023.

27 Mar 2023 00:00 | Published by a

HMRC updates interest rates following Bank of England decision

HMRC is increasing the late payment rate of interest to 6.75%, and the repayment interest rate to 3.25% from 13 April 2023. Interest on quarterly instalment payments of corporation tax is also increased from 3 April 2023.

27 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

OECD releases the fifth peer review report on the prevention of tax treaty shopping

The OECD has published its fifth peer review report assessing the actions taken by jurisdictions to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project.

23 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Viet Nam joins Multilateral Convention to tackle tax evasion and avoidance

Viet Nam joins international efforts towards greater tax co-operation and exchange of information and further strengthens the reach of the Convention in Asia.

23 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 106

HMRC has published Agent Update issue 106 (22 March 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

23 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

SI 2023/348 The International Organisations (Tax Exemptions Designation) Order 2023

This Order provides for limited exemptions from income tax, capital gains tax, inheritance tax, stamp duty and stamp duty reserve tax to be given in respect of securities issued by the Caribbean Development Bank, Asian Infrastructure Investment Bank, and Inter-American Investment Corporation, international organisations of which the United Kingdom is a member.

23 Mar 2023 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Supreme Court upholds HMRC interpretation of development financier legislation (Moulsdale v HMRC (Scotland))

The Supreme Court considered an appeal relating to whether the development financier legislation at

22 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

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