VAT Notice 700/1: Should I be registered for VAT: cancels and replaces the September 2016 version. More information has been added on the ‘fit and proper’ criteria for UK tax representatives appointed by overseas traders;
IHT residence nil rate band: new guidance on the additional IHT nil-rate band available for a deceased individual's residence inherited by direct descendants on or after 6 April 2017; and
Employment allowance: updated overview to clarify the circumstances in which employers should not stop their claim before the year end.
VAT Notice 700/1: Should I be registered for VAT: cancels and replaces the September 2016 version. More information has been added on the ‘fit and proper’ criteria for UK tax representatives appointed by overseas traders;
IHT residence nil rate band: new guidance on the additional IHT nil-rate band available for a deceased individual's residence inherited by direct descendants on or after 6 April 2017; and
Employment allowance: updated overview to clarify the circumstances in which employers should not stop their claim before the year end.
