Employer helpbook E18(2016): How you can help your employees with childcare: updated to remove references to maternity leave in connection with the provision of non-cash benefits, including childcare vouchers, following the decision of the employment appeal tribunal in Peninsula Business Services Ltd v Donaldson;
Certificate of tax deposit scheme: updated to remove petroleum royalty from the list of taxes that can be covered;
Capital v revenue expenditure toolkit: updated with the addition of a reference to BIM45801 on the timing of deductions for incidental costs of loan finance;
Notice 700/25: Taxis and private hire cars: cancels and replaces the May 2002 version;
Notice 197: Receipt into and removal from an excise warehouse of excise goods: cancels and replaces the October 2012 version;
Notice 700/1: Should I be registered for VAT: updated for HMRC’s new powers to hold online marketplaces jointly and severally liable for VAT owed as a result of overseas traders failing to meet their obligation to register;
VAT appeal updates: updated list of cases that HMRC has lost and which it considers could have wider implications.
Employer helpbook E18(2016): How you can help your employees with childcare: updated to remove references to maternity leave in connection with the provision of non-cash benefits, including childcare vouchers, following the decision of the employment appeal tribunal in Peninsula Business Services Ltd v Donaldson;
Certificate of tax deposit scheme: updated to remove petroleum royalty from the list of taxes that can be covered;
Capital v revenue expenditure toolkit: updated with the addition of a reference to BIM45801 on the timing of deductions for incidental costs of loan finance;
Notice 700/25: Taxis and private hire cars: cancels and replaces the May 2002 version;
Notice 197: Receipt into and removal from an excise warehouse of excise goods: cancels and replaces the October 2012 version;
Notice 700/1: Should I be registered for VAT: updated for HMRC’s new powers to hold online marketplaces jointly and severally liable for VAT owed as a result of overseas traders failing to meet their obligation to register;
VAT appeal updates: updated list of cases that HMRC has lost and which it considers could have wider implications.
