HMRC have published draft secondary and tertiary legislation and guidance in respect of Making Tax Digital for business, for Income Tax and VAT, together with draft guidance on MTD for VAT. Comments are invited by 10 Nov 2017.

HMRC have published new advisory fuel rates for company car drivers which will apply from 1 September 2017.

HMRC has posted 'Childcare Service compensation': it is offering parents compensation if they have been subjected to various technical difficulties in relation to its online Tax-free Childcare account.

The GAAR Advisory Panel (GAP) has published its first Opinion Notice, ‘Employee rewards using gold bullion’. It considers the consequences of remunerating employees by means of gold bullion held in an Employee Benefit Trust. This is the first published opinion of the GAP.

HMRC have issued their Agent Update for August / September 2017. We have summarised the key content for you with links to our detailed guidance on the topics covered.