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New HMRC guidance

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HMRC has published the following:

HMRC has published the following:

  • DOTAS guidance: updates the October 2016 version with changes to how promoters and employers provide information online to HMRC, and maximum penalties for failing to comply;
  • VAT appeals update: revised list setting out whether or not HMRC will appeal recent VAT cases decided against it at the First-tier Tribunal, Upper Tribunal or higher courts;
  • Agent Update issue 63: latest bi-monthly round-up of the latest developments in tax, HMRC service and consultations;
  • Revenue and Customs Brief 5/2017: Final judgment in Littlewoods: confirmation that HMRC will not pay anything other than simple interest at statutory rates on overpaid VAT and will invite taxpayers to withdraw any outstanding claims for compound interest, following the Supreme Court judgment in Littlewoods Retail Limited and others [2017] STC 2413;
  • Notice 453: Gaming duty: updates the January 2017 version.
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