HMRC webinars on employment taxes

HMRC will run webinars on the following topics relevant to employers:

• 5 and 10 July: tax implications of an employee having more than one workplace; 
• 9 and 11 July: reimbursing employees for travel costs; and
• 16 July: tax treatment of phones, internet and homeworking.

How to use the VAT Insolvency Only mailbox

HMRC has published guidance setting out best practice for sending correspondence to the VAT Insolvency Only mailbox. This includes restricting the subject header to one of a number of given terms (eg, claim) and sending one email per query. According to HMRC, following this process will enable it to deal with correspondence as quickly as possible.

HMRC expects reduction in key environmental taxes

HMRC has published provisional figures for receipts from the climate change levy, carbon price floor, landfill tax and the aggregates levy for the 2024 financial year. In each case, receipts for 2024 are expected to be lower than those for 2023. For further information on environmental taxes, see ICAEW’s dedicated webpage.

International tax round-up

CFE Tax Advisers Europe (CFE) has published a summary of its top five tax developments for the period from 20 to 24 June 2024. This includes a summary of a conference held by Oxford University’s Centre for Business Taxation, focusing on the discussions around international tax cooperation. 

CFE has published an opinion statement on the VAT exemption for the supply of goods dispatched or transported to a destination outside a respective territory but within the European Community. CFE has highlighted the challenges in obtaining documentary evidence, particularly for ‘chain transactions’.