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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.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 17 October 2022 to 25 October 2022.

25 October 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Rishi Sunak has taken office as the UK’s next Prime Minister following Liz Truss’s resignation.

HMRC has revised its position regarding VAT relief on the sale of children’s face masks.

HMRC has published details of a series of information events for public authorities on the new UK subsidy control regime.

HMRC is consulting on changes to its current suite of statistical publications. The consultation will run until the 16 January 2023.

HMRC has published new guidance on secondary and joint and several liability and when businesses may be liable for unpaid Plastic Packaging Tax.

The Supreme Court has unanimously upheld HMRC’s appeal in the case of NHS Lothian Health Board. The Court held that NHS Lothian had failed to adequately quantify its VAT input tax recovery claims. Its claims were therefore invalid as proof of the amount incurred is a substantive precondition for the right to recover VAT. Although the VAT recovery claims related to historic periods, the Supreme Court held that the standard of proof applied to NHS Lothian’s claim is the balance of probabilities which applies in the same way to all historic tax claims and this did not create an unjustifiable hurdle. Similarly, although UK VAT law and practice in this area had shifted, the Supreme Court held that state fault did not contribute to the difficulties in quantifying the VAT recovery claim. As a result, the Supreme Court overturned the Inner House’s decision and endorsed the decisions of the First-tier Tribunal and Upper Tribunal that NHS Lothian’s VAT recovery claims should be rejected.

HMRC has updated VAT Notice 735 in two areas.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

HMRC has published new guidance on what tax agents need to tell HMRC if their business is changing in some way.

HMRC has launched a consultation on the draft regulations to implement the Organisation for Economic Co-operation and Development’s (OECD’s) Model Reporting Rules for Digital Platforms.

HMRC has updated its VAT notice 723A to include new sections on electronic submission of claims and postal claims.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 10 October 2022 to 17 October 2022.

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.

HMRC has updated its various guidance on trust registration for trusts registered before 17 October 2022.

These Regulations bring into force provisions of the Pension Schemes Act 2021. These are the seventh commencement regulations to be made under the Act.

These Regulations bring into effect 2022 Convention and Protocol Arrangements between the UK and the government of Luxembourg, which was signed on 7 June 2022.

HMRC has published Agent Update issue 101 (October 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.