Five things you need to know about tax, 3 November 2023

In Irish news, Revenue issues a press release following the Supreme Court judgment on key factors when classifying employment status for income tax, offers advice for taxpayers adversely impacted by Storm Babet and outlines the ROS permissions required by employers and agents for the Enhanced Reporting Requirements of employers. In UK news, read this week’s miscellaneous updates which features the latest bulletins published by HMRC. In International news, the EU Commission publishes a study on the VAT gap for 2021.

Ireland

1. Revenue has issued a press release following the Supreme Court judgment on key factors when classifying employment status for income tax.
2. Revenue offers advice for taxpayers adversely impacted by Storm Babet.
3. Revenue has outlined the ROS permissions required by employers and agents for the Enhanced Reporting Requirements of employers.

   UK

4. Read this week’s miscellaneous updates which features the latest bulletins published by HMRC.

   International

5. The ‘VAT Gap’ in the EU is narrowing according to the EU Commission.

Keep up to date with all the latest Irish, UK, and international tax developments through Chartered Accountants Ireland’s Tax Newsletter. Subscribe to the Tax News by updating your preferences in MyAccount. You can also read this week’s EU exit corner here.