Agent Update 73: latest bi-monthly round-up of the latest developments in tax and HMRC services for accountants and tax professionals;
Employer Bulletin issue 79: latest issue of the bi-monthly bulletin, including articles on PAYE RTI penalties, class 1A NICs on termination awards and sporting testimonial payments, off-payroll working rules from April 2020, disguised remuneration loan charge, CIS and VAT reverse charge, trivial benefits exemption, Welsh rates of income tax, and consultations on changes to statutory paternity leave, new neonatal leave and reform of statutory sick pay;
Claiming capital allowances for structures and buildings: guide for taxpayers on the new structures and buildings allowance available for expenditure incurred on or after 29 October 2018 on non-residential buildings;
Factsheet CC/FS7a: Penalties for inaccuracies in returns and documents: updated to clarify that HMRC will not suspend more than one penalty at the same time, a suspended penalty becoming payable immediately if a subsequent inaccuracy penalty arises. Soft drinks industry levy has been added to the list of taxes and duties to which these penalties apply;
Notice 708: VAT on buildings and construction: updates the July 2018 version with new information on retention of façades (para 3.2.4) and a revised definition of ‘relevant charitable purpose’ following FA 2010 (para 14.7.1). Clarification has been added on two withdrawn concessions (paras 3.3.7 and 14.6.5), and on the meaning of ‘personal care’ in certain residential accommodation (para 14.6.6); and
Authorised contractual schemes: guidance now contained in the Investment Funds Manual at IFM08000, with draft guidance first published in June 2014 now withdrawn.
Agent Update 73: latest bi-monthly round-up of the latest developments in tax and HMRC services for accountants and tax professionals;
Employer Bulletin issue 79: latest issue of the bi-monthly bulletin, including articles on PAYE RTI penalties, class 1A NICs on termination awards and sporting testimonial payments, off-payroll working rules from April 2020, disguised remuneration loan charge, CIS and VAT reverse charge, trivial benefits exemption, Welsh rates of income tax, and consultations on changes to statutory paternity leave, new neonatal leave and reform of statutory sick pay;
Claiming capital allowances for structures and buildings: guide for taxpayers on the new structures and buildings allowance available for expenditure incurred on or after 29 October 2018 on non-residential buildings;
Factsheet CC/FS7a: Penalties for inaccuracies in returns and documents: updated to clarify that HMRC will not suspend more than one penalty at the same time, a suspended penalty becoming payable immediately if a subsequent inaccuracy penalty arises. Soft drinks industry levy has been added to the list of taxes and duties to which these penalties apply;
Notice 708: VAT on buildings and construction: updates the July 2018 version with new information on retention of façades (para 3.2.4) and a revised definition of ‘relevant charitable purpose’ following FA 2010 (para 14.7.1). Clarification has been added on two withdrawn concessions (paras 3.3.7 and 14.6.5), and on the meaning of ‘personal care’ in certain residential accommodation (para 14.6.6); and
Authorised contractual schemes: guidance now contained in the Investment Funds Manual at IFM08000, with draft guidance first published in June 2014 now withdrawn.
