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VAT
HMRC has updated VAT notice 701/38 on the sale of plants which may be zero rated when they are held out for sale for the production of edible fruit.
Flexible working
The Department for Business Energy and Industrial Strategy has launched a consultation to seek views from individuals and businesses on proposals to reform the flexible working regulations. The consultation closes on 1 December 2021.
Digital reporting
The Income Tax (Digital Requirements) Regulations SI 2021/1076 make provision under TMA 1970 Sch A1 (not yet in force) for making tax digital. They come into force on 6 April 2024.
Moldova
Moldova has committed to implement the international standard for automatic exchange of financial account information in tax matters by 2023.
Double taxation treaties
HMRC has updated the double taxation treaty passport scheme register with 113 additions and one amendment.
Professional bodies
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