Latest news on the UK tax system, brought to you by the ICAEW Tax Faculty.
30 June: The day before flexible furloughing is introduced to the CJRS, HMRC has confirmed to ICAEW how usual hours should be calculated. The answer is not the logical one, but it aligns with the published guidance.
25 June: The UK government is deferring the first reporting deadlines under DAC6 for six months, in light of the impact of the coronavirus pandemic on businesses.
8 June: The government has announced a further five-month delay to the introduction of the domestic reverse VAT charge for construction services due to the impact of coronavirus.
Updated 5 June: Homeowners in England and Northern Ireland unable to sell their home within three years of purchasing a replacement property due to the coronavirus pandemic may still claim a stamp duty land tax (SDLT) refund.