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Annual allowance
HMRC have published a draft statutory instrument, together with guidance and an explanatory memorandum, on the pensions annual allowance, which alters legislation following changes in FA 2011. Comments should be emailed by 27 August.
Annual allowance
HMRC have published a draft statutory instrument, together with guidance and an explanatory memorandum, on the pensions annual allowance, which alters legislation following changes in FA 2011. Comments should be emailed by 27 August.
VAT
VAT Notice 700/2: Group and Divisional Registration has been revised. It cancels and replaces September 2011 version.
Reporting
The reporting offshore funds list has been updated to include the funds that have entered the reporting fund regime as at 31 July 2014.
Offshore funds
Statutory Instrument 2014/1931 “The Offshore Funds (Tax) (Amendment) Regulations 2014” has been published. The regulations amend the Offshore Funds (Tax) Regulations 2009, which make provision for the tax treatment of participants in offshore funds.
Storage
Notice 199B Approved Depositories Under External Temporary Storage Facility describes how non-EU goods may be stored in approved premises until they are assigned to a Customs approved treatment or use.
ADIT
The CIOT announced that 321 candidates from 49 countries passed at least one advanced diploma in international taxation (ADIT) exam in June 2014. A total of 60 students have completed ADIT in the last year, including the first students to achieve ADIT from Bulgaria, Qatar and Slovakia.
RPI
The value of the retail price index for June is 256.3.
