HMRC publications

HMRC has published the following recent guidance:

• draft guidance on the transitional rules to align pension input periods with the tax year by April 2016, preparing for the tapering of the annual allowance from April 2016. See www.bit.ly/1eI6TkV.
• updated list of VAT MOSS exchange rates for June. For the details, see VAT Information Sheet 3/2015 (www.bit.ly/1CVFTEo); and
• Securities of negligible value: new agreements March 2015, see www.bit.ly/1LSqJrE.