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Museums scheme
The list of institutions that can access the VAT refund scheme that helps museums and galleries with the costs of providing free access to the public is to be extended.
VAT notices
Notice 700/12: How to Fill in and Submit Your VAT Return and Notice 179: Motor & Heating Fuels: General Information and Accounting for Excise Duty and VAT have been revised, replacing the April 2014 and May 2013 versions respectively.
Museums scheme
The list of institutions that can access the VAT refund scheme that helps museums and galleries with the costs of providing free access to the public is to be extended.
VAT notices
Notice 700/12: How to Fill in and Submit Your VAT Return and Notice 179: Motor & Heating Fuels: General Information and Accounting for Excise Duty and VAT have been revised, replacing the April 2014 and May 2013 versions respectively.
Pensions newsletter
The August 2014 edition of HMRC’s Pensions Newsletter includes articles on flexibility, scams and the scheme reconciliation service. It also informs taxpayers that they can now apply online for individual protection 2014 to protect their pension savings from the lifetime allowance up to an overall maximum of £1.5m.
Reverse charge
Revenue and Customs Brief 28/14 provides clarification on the domestic reverse charge for wholesale trading in gas and electricity.
Pensions bill
HMRC have published draft legislation and an explanatory note for the autumn Taxation of Pensions Bill, with a draft tax information and impact note and guidance. Comments should be emailed by 3 September.
Defaulters
HMRC have published the seventh list of deliberate defaulters.
