Corporation tax relief on goodwill and relevant assets: new rules from 1 April 2019;
Toolkits for directors’ loan accounts and chargeable gains for companies: updated for 2018/19 company tax returns;
Pension schemes newsletter 110: includes articles on relief at source, consultation on transposing the fifth money laundering directive, and managing pension schemes service user research;
Tax avoidance spotlight 44 (disguised remuneration schemes affected by the loan charge): revised to take account of the loan charge having come into effect on 5 April 2019;
Notice 100: Customs flexible accounting system: updated with revised information on how to contact the Salford accounting centre by telephone and email;
Notice 317: Imports by charities free of duty and VAT: updates the September 2017 version to reflect the 30-day time limit for taxpayers to request review of an HMRC decision and for HMRC subsequently to carry out its review (previously 45 days); and
Welsh landfill disposals tax technical guidance: updated chapter on ‘Weighing methods and water discount’.
Corporation tax relief on goodwill and relevant assets: new rules from 1 April 2019;
Toolkits for directors’ loan accounts and chargeable gains for companies: updated for 2018/19 company tax returns;
Pension schemes newsletter 110: includes articles on relief at source, consultation on transposing the fifth money laundering directive, and managing pension schemes service user research;
Tax avoidance spotlight 44 (disguised remuneration schemes affected by the loan charge): revised to take account of the loan charge having come into effect on 5 April 2019;
Notice 100: Customs flexible accounting system: updated with revised information on how to contact the Salford accounting centre by telephone and email;
Notice 317: Imports by charities free of duty and VAT: updates the September 2017 version to reflect the 30-day time limit for taxpayers to request review of an HMRC decision and for HMRC subsequently to carry out its review (previously 45 days); and
Welsh landfill disposals tax technical guidance: updated chapter on ‘Weighing methods and water discount’.
