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Hok appeal
It is understood that HMRC have been given permission to appeal the First-tier Tribunal decision against them in Hok Ltd (TC1286), in which the tribunal judge berated the department’s system of delaying the issue of penalties for the late submission of employer end-of-year returns until four months had past.
Toolkits video
A short video has been published to show how using HMRC toolkits to help reduce errors can be used in practice.
Professional fees
List 3 has been updated to include the titles of professional bodies that have been approved under ITEPA 2003, s 344 up to 31 October 2011.
Investment trusts
The final draft of the Investment Trust (Approved Company) (Tax) Regulations 2011 has been published.
VAT notices
The latest versions of Notice 700/50 – default surcharges, Notice 700/56 – insolvency and Notice 701/38 – seeds and plants have been published.
APD
With effect from 1 November 2011 direct long haul flights departing from Northern Ireland will be liable for band A air passenger duty (APD).
