NEWS

News

Corporation Tax Online – update

HMRC’S Corporation Tax Online service has now been improved to offer the option of simplified filing for micro entity customers.

Corporation Tax Online – update | Posted: October 29, 2014, 1:00 am

Corporation Tax on chargeable gains – Indexation Allowance – September 2014 (PDF 44K)

Tables showing the Indexation Allowance for assets disposed of in September 2014 are now available.

Corporation Tax on chargeable gains – Indexation Allowance – September 2014 (PDF 44K) | Posted: October 22, 2014, 12:00 am

Corporation Tax on chargeable gains – Indexation Allowance – August 2014 (PDF 45K)

Tables showing the Indexation Allowance for assets disposed of in August 2014 are now available.

Corporation Tax on chargeable gains – Indexation Allowance – August 2014 (PDF 45K) | Posted: September 19, 2014, 12:00 am

Statutory Instrument: SI 2014 No. 2409 and Explanatory Memorandum (Opens new window)

The Corporation Tax (Instalment Payments) Regulations 1998 (1998/3175) has been amended by Statutory instrument published today.

Statutory Instrument: SI 2014 No. 2409 and Explanatory Memorandum (Opens new window) | Posted: September 19, 2014, 12:00 am

Corporation Tax on chargeable gains – Indexation Allowance – July 2014 (PDF 43K)

Tables showing the Indexation Allowance for assets disposed of in July 2014 are now available.

Corporation Tax on chargeable gains – Indexation Allowance – July 2014 (PDF 43K) | Posted: September 5, 2014, 12:00 am

List of changes made to HM Revenue and Customs FATCA guidance published (PDF 123K)

HMRC has published a list and description of the material changes made to the HMRC Foreign Account Tax Compliance Act (FATCA) guidance in the August update.

List of changes made to HM Revenue and Customs FATCA guidance published (PDF 123K) | Posted: September 5, 2014, 12:00 am

Company Purchase of Own Shares Help Sheet (PDF 350K)

New guidance available for advance clearance applications in relation to purchase of own shares by unquoted trading companies.

Company Purchase of Own Shares Help Sheet (PDF 350K) | Posted: August 22, 2014, 12:00 am

Where to find ‘What’s new’ from HMRC

We’ve stopped updating the HMRC ‘What’s new’ page, because HMRC’s guidance and tools are now accessed through GOV.UK.

Where to find ‘What’s new’ from HMRC | Posted: December 19, 2014, 1:00 am

Revenue and Customs Brief 39/14

This brief sets out HMRC position on the litigation in Brockenhurst College following the decision of the Upper Tribunal. Supplies closely related to education.

Revenue and Customs Brief 39/14 | Posted: November 10, 2014, 1:00 am

VAT businesses supplying digital services to consumers

On 1 January 2015, changes will be made to the EU VAT place of supply of services rules for digital services. Businesses can now register for the VAT Mini One Stop Shop.

VAT businesses supplying digital services to consumers | Posted: October 20, 2014, 12:00 am

The Value Added Tax (Amendment) (No.3) Regulations 2104 – No. 2430 (Opens new window)

Amends the VAT Regulations 1995 to allow businesses to register for the VAT Mini One Stop Shop (MOSS), correct MOSS returns, and other amendments to the Regulations to ensure the smooth operation of MOSS.

The Value Added Tax (Amendment) (No.3) Regulations 2104 – No. 2430 (Opens new window) | Posted: October 14, 2014, 12:00 am

Revenue and Customs Brief 37/14

This brief confirming HMRC’s position following the European Court of Justice judgement in the VAT grouping Swedish case of Skandia.

Revenue and Customs Brief 37/14 | Posted: October 13, 2014, 12:00 am

Revenue and Customs Brief 36/14

This brief explains change of VAT treatment to zero-rate.

Revenue and Customs Brief 36/14 | Posted: October 13, 2014, 12:00 am

Revenue & Customs Brief 34/14

This Brief announces a Market Engagement Event where HMRC will explore options for developing a digital VAT Retail Export Scheme with potential providers.

Revenue & Customs Brief 34/14 | Posted: October 10, 2014, 12:00 am

Where to find ‘What’s new’ from HMRC

We’ve stopped updating the HMRC ‘What’s new’ page, because HMRC’s guidance and tools are now accessed through GOV.UK.

Where to find ‘What’s new’ from HMRC | Posted: December 19, 2014, 1:00 am

Iceland: Entry into force of Double Taxation Convention (PDF 230K)

The Double Taxation Convention between the UK and Iceland, which was signed in London on 17 December 2013, entered into force on 10 November 2014.

Iceland: Entry into force of Double Taxation Convention (PDF 230K) | Posted: December 16, 2014, 1:00 am

Pensions: The draft Annual Allowance Order 2015

The draft Annual Allowance Order 2015 has been published along with draft guidance.

Pensions: The draft Annual Allowance Order 2015 | Posted: December 15, 2014, 1:00 am

Tariff Stop Press Notice 61 (2014): amendments to Volume 2

Latest amendments to volume 2 of the printed version of the UK Trade Tariff.

Tariff Stop Press Notice 61 (2014): amendments to Volume 2 | Posted: December 11, 2014, 1:00 am

UK Overseas Trade Statistics – Non-EU countries latest release (Opens new window)

UK Overseas Trade Statistics for trade in goods with non-EU countries are released today, for October 2014.

UK Overseas Trade Statistics – Non-EU countries latest release (Opens new window) | Posted: December 10, 2014, 1:00 am

UK Overseas Trade Statistics – EU countries latest release (Opens new window)

UK Overseas Trade Statistics for trade in goods with EU countries are released today, for October 2014.

UK Overseas Trade Statistics – EU countries latest release (Opens new window) | Posted: December 10, 2014, 1:00 am

Statutory Instrument: SI 2014 No. 3133 and Explanatory Memorandum (Opens new window)

The Lloyd’s Underwriters (Conversion of Partnerships to Underwriting through Successor Companies)(Tax) Regulations 2014.

Statutory Instrument: SI 2014 No. 3133 and Explanatory Memorandum (Opens new window) | Posted: December 10, 2014, 1:00 am

Investigationes demonstraverunt lectores legere me lius quod ii legunt saepius. Claritas est etiam processus dynamicus, qui sequitur mutationem consuetudium lectorum. Mirum est notare quam littera gothica, quam nunc putamus parum claram, anteposuerit litterarum formas humanitatis per seacula quarta decima et quinta decima.