Latest HMRC guidance

The following have been published:

• updated brief guide to creative industry tax reliefs (www.bit.ly/1QCcQjB);
• updated Notice 452: Machine games duty;
• updated community amateur sports clubs (CASCs) guidance concerning the terms on which clubs can offer honorary or free life memberships (www.bit.ly/1JirUAe);
• updated Notice 718/1: VAT Margin Scheme on second-hand cars and other vehicles;
• Customs Information Paper 7/2016: Completion of Authorised Economic Operator C118 for VAT groups;
• updated Notice 451A: General betting duty; and
• updated Notice 147A: Pool betting duty.