Agent Update self-assessment special: special edition containing information on HMRC's tools and products to help agents in the run-up to the 2018 self-assessment filing deadline on 31 January;
VAT Information Sheet 9/2017: VAT rate for Hungary from 1 January 2018: rate for internet access services within Hungary decreased to 5% (from 18%) on 1 January 2018;
Revenue Scotland LBTT technical bulletin: third issue of Revenue Scotland’s LBTT update series includes articles on denial of group relief for shares pledged as security, change of view on pension fund in specie transfers, repayments on early termination of a lease, and changes to additional dwelling supplement;
VAT Notice 700/56: Insolvency: updates the April 2017 version, with new contact details for the VAT 426 processing team;
Notice 451A: General betting duty: updates the October 2017 version to reflect binary options becoming a regulated activity from 4 January 2018, as a consequence of which they will be taxed as spread bets instead of general bets;
Notice 39: Spirits production in the UK: updates the June 2017 version to clarify when rectifiers or compounders don’t need a licence to re-distil, combine or mix spirits;
VAT Information Sheet 1/2018: VAT MOSS exchange rates: main currency exchange rates for use by VAT mini one-stop-shop (MOSS) businesses registered in the UK when making declarations and payments to HMRC in sterling for the period ending December 2017; and
NIC/pensions countdown bulletin issue 31: latest edition of the bulletin on the ending of contracting-out includes articles on ‘type 7’ queries, scheme cessation guidelines, refunds, and contribution equivalent premiums;
Agent Update self-assessment special: special edition containing information on HMRC's tools and products to help agents in the run-up to the 2018 self-assessment filing deadline on 31 January;
VAT Information Sheet 9/2017: VAT rate for Hungary from 1 January 2018: rate for internet access services within Hungary decreased to 5% (from 18%) on 1 January 2018;
Revenue Scotland LBTT technical bulletin: third issue of Revenue Scotland’s LBTT update series includes articles on denial of group relief for shares pledged as security, change of view on pension fund in specie transfers, repayments on early termination of a lease, and changes to additional dwelling supplement;
VAT Notice 700/56: Insolvency: updates the April 2017 version, with new contact details for the VAT 426 processing team;
Notice 451A: General betting duty: updates the October 2017 version to reflect binary options becoming a regulated activity from 4 January 2018, as a consequence of which they will be taxed as spread bets instead of general bets;
Notice 39: Spirits production in the UK: updates the June 2017 version to clarify when rectifiers or compounders don’t need a licence to re-distil, combine or mix spirits;
VAT Information Sheet 1/2018: VAT MOSS exchange rates: main currency exchange rates for use by VAT mini one-stop-shop (MOSS) businesses registered in the UK when making declarations and payments to HMRC in sterling for the period ending December 2017; and
NIC/pensions countdown bulletin issue 31: latest edition of the bulletin on the ending of contracting-out includes articles on ‘type 7’ queries, scheme cessation guidelines, refunds, and contribution equivalent premiums;
