We are re-issuing for the benefit of members and the public correspondence between our Succession Taxes Committee and HMRC during 2010 and 2011.

With EU directive DAC 6 ceasing to apply in the UK at 11pm tonight HMRC have informed us that reporting under DAC 6 will still be required for a limited time, but only for arrangements which meet hallmarks under category D, in line with the UK’s obligations under the Free Trade Agreement with the EU.

HMRC is writing to VAT registered businesses who submit VAT Returns using eXtensible Markup Language (XML) software. From 8 April 2021, HMRC will no longer accept VAT Returns using this software because they are moving VAT customer accounts to a new IT system that does not accept XML submissions.

The role of chair of Revenue Scotland is now being advertised by the Scottish Government’s Public Appointments Unit. Current chair Dr Keith Nicolson is scheduled to leave the role in July 2021 and the replacement is expected to take up the post from August 2021.