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Claritax News

Archive

April 2023

Forms P11D and P11D(b) – approved methods for delivery

Today
HMRC have published new guidance: Direction for employers and agents submitting forms P11D and P11D(b), setting out HMRC approved methods...

April 2023

VAT on goods exported from the UK (VAT Notice 703)

Today
VAT Notice 703 has details of how and when zero-rated VAT can applied to exported goods. Information on evidence relating...

March 2023

VAT – Making Tax Digital – agents

Yesterday
HMRC guidance instructs to “follow these steps if you’re an agent using Making Tax Digital for VAT on behalf on...

March 2023

Payroll – annual reports and tasks – HMRC webinar

Yesterday
HMRC are inviting employers to register for a webinar in which they will “explain the steps you need to take...

March 2023

IHT400 – minor update to guidance

Yesterday
Form IHT400 is used to “apply for probate or confirmation if there’s Inheritance Tax to pay, or if the deceased’s...

March 2023

East Midlands freeport now fully operational

Yesterday
The freeport received “final government sign off” yesterday, the seventh English freeport to reach that status. Freeports offer SDLT and...

March 2023

VAT exemption – services supervised by pharmacists

Yesterday
HMRC have published a tax information and impact note explaining how the VAT exemption on healthcare is extended. The exemption...

March 2023

SDLT – woodland area – whether part of grounds – residential property – The How Development

Yesterday
The taxpayer has lost an appeal at the Upper Tribunal in a case concerning the meaning of residential property for...

March 2023

SDLT – whether document valid – time limit for closure notice – Redmount

Yesterday
The Upper Tribunal has rejected the taxpayer’s appeal in an SDLT case (Redmount Trust Company Ltd v HMRC UKUT 68...

March 2023

SDLT – new guidance on completing paper returns

Yesterday
HMRC have amended their extensive guidance on “How to complete your Stamp Duty Land Tax SDLT1 paper return”. The updated...

March 2023

Fresh fruit and veg – imports

Yesterday
HMRC have published updated rates for the effective period 31 March to 13 April 2023. The rules apply to taxpayers who...

March 2023

Foreign exchange rates – April 2023 figures added

30 March 2023
HMRC have added the figures for April 2023. They are available in CSV and XML format. https://www.gov.uk/government/publications/hmrc-exchange-rates-for-2023-monthly?utm_medium=email&utm_campaign=govuk-notifications-single-page&utm_source=50bf3784-8110-4da0-9978-017ff3f303ce&utm_content=immediately Related content from...

March 2023

VAT – flat rate scheme – new contact details

30 March 2023
VAT Notice 733 provides details of “how to use the Flat Rate Scheme, who can use it and how to...

March 2023

VAT – government departments partial exemption framework

30 March 2023
The guidance on partial exemption special methods for government departments has been updated. The format has been changed and outdated...

March 2023

Statutory maternity/paternity pay – 2023 tables of dates for employee entitlement

30 March 2023
HMRC publish tables allowing employers to “check your employee started with you in time to qualify” for maternity or paternity...

March 2023

Simplicity v fairness – a view from the Financial Secretary to the Treasury

30 March 2023
The government is promising “to put simplification at the heart of policymaking”. However, “there is a tension between the wish...

March 2023

Forms P11D and P11D(b) – online only from 6 April 2023

30 March 2023
The ICAEW has issued a reminder that, with exceptions only for the “digitally excluded”, forms P11D and P11D(b) must now...

March 2023

VAT – transactions connected to fraud – Trees v HMRC

30 March 2023
An application by HMRC to strike out certain parts of the taxpayer’s appeal has been allowed by the FTT in...

March 2023

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

30 March 2023
SI 2023/393 will provide an exemption from UK income tax for certain non-resident individuals who have been accredited by UEFA...

March 2023

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

30 March 2023
SI 2023/388 amends Group 7 (health and welfare) of Schedule 9 (exemptions) to VATA 1994 and comes into force on...

March 2023

IR35 – Upper Tribunal dismisses taxpayer appeal – Red White and Green Ltd

30 March 2023
This case concerned an IR35 appeal by a personal services company providing the services of television and radio presenter Eamonn...

March 2023

The Free Zone (Customs Site No. 1 East Midlands) Designation Order 2023

29 March 2023
SI 2023/382 designates the Customs Site No. 1 East Midlands as a special area for customs purposes (a “free zone”)...

March 2023

The Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2023

29 March 2023
SI 2023/369 amends the Economic Crime (Anti-Money Laundering) Levy Regulations 2022 “to make further provision relating to the Economic Crime...

March 2023

The Social Security Additional Payments (First Qualifying Day) Regulations 2023

29 March 2023
SI 2023/361 specifies 25 February 2023 as the first qualifying day for the purpose of the means-tested additional payments under...

March 2023

HMRC live webinars – employee tax issues – April 2023

29 March 2023
HMRC will be hosting live webinars on the following topics in April: Payroll – annual reports and tasksWhat you need...

March 2023

Cross-border arrangements – mandatory disclosure rules

29 March 2023
HMRC have published updated guidance on cross-border arrangements under mandatory disclosure rules (MDR): Register to report a cross-border arrangement Report...

March 2023

Land transaction tax – WRA update – spring 2023

29 March 2023
The Welsh Revenue Authority has published its spring update on LTT, including details of webinars and a change to commentary...

March 2023

Pensions – lifetime allowance – HMRC guidance newsletter

29 March 2023
HMRC have published a lifetime allowances newsletter “to update stakeholders on the latest news for pension schemes”. The guidance first...

March 2023

IR35 – Gary Lineker case – FTT allows taxpayer appeal but HMRC may appeal

28 March 2023
The FTT has ruled in favour of Gary Lineker Media in a case that concerned whether the legislation was applicable...

March 2023

VAT – penalty notices – change of HMRC policy

28 March 2023
HMRC have advised the CIOT that HMRC will no longer include customer names and addresses when sending copy notices to...

March 2023

NIC rates – foreign-going mariners and deep-sea fishermen – 2023-24 rates

28 March 2023
HMRC have updated their booklet CA42 to add rates that apply for 2023-24 https://www.gov.uk/government/publications/ca42-foreign-going-mariners-and-deep-sea-fishermen?utm_medium=email&utm_campaign=govuk-notifications-topic&utm_source=f9e94ce8-3e30-4b21-9b5f-cf8935b2128b&utm_content=daily Related content from Claritax Books The...

March 2023

Fulfilment House Due Diligence Scheme – HMRC update registered businesses list

28 March 2023
HMRC have updated their guidance Fulfilment House Due Diligence Scheme registered businesses list. The list is used to check if...

March 2023

Self assessment software – HMRC update

28 March 2023
HMRC publish a list of “software suppliers for tax returns, supplementary pages and attachments”. That list has been updated for...

March 2023

National minimum wage – increases from 1 April 2023

28 March 2023
SI 2023/354 provides details of the increases to the national minimum wage as they apply from April 2023. As summarised...

March 2023

NICs – voluntary contributions – HMRC guidance on extended deadline

28 March 2023
The government has extended the voluntary National Insurance deadline to 31 July 2023 to give taxpayers more time to fill...

March 2023

Social Security (Additional Payments) Act 2023 – Royal Assent

28 March 2023
The Social Security (Additional Payments) Act 2023 received Royal Assent on 23 March 2023. The Act makes provision about “additional...

March 2023

Community amateur sports clubs – HMRC update list

28 March 2023
HMRC have updated their list showing which sports clubs are registered as community amateur sports clubs. The list can be...

March 2023

Land transaction tax – interest rate increases from 29 March 2023

28 March 2023
The Welsh Revenue Authority has announced that: “As a result of the Bank of England interest rate increase (announced 23...

March 2023

Income tax – timing of debt release – England & Anor

28 March 2023
This case concerned the date on which a debt had been released so as to trigger a tax charge under...

March 2023

VAT – default surcharge – no reasonable excuse – Mareel Ltd

28 March 2023
This unsuccessful appeal concerned a default surcharge and the question of whether the taxpayer company had a reasonable excuse for...

March 2023

Registered pension schemes – loans to members – unauthorised payments surcharges – Dalriada Trustees

28 March 2023
The FTT has ruled in favour of HMRC in a long and complex judgment (Dalriada Trustees Ltd & Ors v...

March 2023

HMRC webinars – VAT, trusts, capital allowances super-deduction

27 March 2023
HMRC’s latest Talking Points mentions that recorded webinars will be available as follows: An overview of the new VAT late...

March 2023

VAT – groups – different member states

27 March 2023
The CFE ECJ Task Force has issued an Opinion Statement following the 2021 ruling in the case of Danske Bank...

March 2023

VAT – exemption – insurance transactions – sale of parts from written-off vehicles – fiscal neutrality

27 March 2023
The European Court has ruled that transactions consisting of the sale by an insurance undertaking to third parties of parts...

March 2023

VAT – supply of a building first occupied before conversion – EU case

27 March 2023
The European Court has issued a preliminary ruling on the case of Etat belge, C-239/22. The case concerned the supply,...

March 2023

SDLT – online and paper returns – refund applications – updated HMRC guidance

27 March 2023
HMRC have updated their guidance on SDLT online and paper returns, which advises taxpayers how to “find out about sending...

March 2023

HMRC Stakeholder Digest – 23 March 2023

27 March 2023
HMRC have shared their latest Stakeholder Digest. The contents include: Updates Tax-Free Childcare support available over the Easter school holidays...

March 2023

Interest rates on late tax payments and on repayments of tax – all taxes – updated HMRC guidance

25 March 2023
HMRC have updated their document Rates and allowances: HMRC interest rates for late and early payments. The document allows taxpayers...

March 2023

Taxable pay tables – manual method

25 March 2023
Certain employers are exempt from the general requirement to file online. HMRC have just published “taxable pay tables manual method...

March 2023

Payroll software – HMRC update

25 March 2023
HMRC publish a list of “free and paid-for software recognised by HMRC that you can use to report PAYE information...
    123…19

Latest articles (all topics)

  • Forms P11D and P11D(b) – approved methods for delivery
  • VAT on goods exported from the UK (VAT Notice 703)
  • VAT – Making Tax Digital – agents
  • Payroll – annual reports and tasks – HMRC webinar
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