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In brief: ESC D33; theatre relief; DOTAS; gov.uk; HMRC updates

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ESC D33 consultation

ESC D33 consultation

HMRC is consulting on the enactment of extra-statutory concession (ESC) D33 through primary legislation until 15 September 2014. The consultation document is Legislating extra statutory concession D33.

Theatre tax relief order

The Finance Act 2014, Schedule 4 (Tax Relief for Theatrical Production) (Appointed Day) Order, SI 2014/2228, came into force on 22 August 2014. This order brings into force the new corporation tax relief for theatre production expenditure, introduced by FA 2014 Sch 4.

Strengthening DOTAS consultation

HMRC has published a consultation document, Strengthening the tax avoidance disclosure regimes, containing proposals to ‘strengthen and improve’ the DOTAS rules, and outlining a possible update to the VAT disclosure regime (VADR). The consultation closes on 23 October 2014.

Self-assessment guides move to gov.uk

HMRC has announced that it has moved its self-assessment guidance from its own website to the www.gov.uk website as part of the government’s digital strategy.

HMRC updates

HMRC has issued various tariff stop press notices, as well as other revised notices and customs information, on its website this month.

Issue: 1228
Categories: News
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