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Help for small firms
HMRC have relaunched Supporting Small Business, an interactive digital publication containing links to new products and services for small firms.
Lloyd’s underwriters
The Lloyd’s Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 SI 2014/3133 have been published.
Help for small firms
HMRC have relaunched Supporting Small Business, an interactive digital publication containing links to new products and services for small firms.
Lloyd’s underwriters
The Lloyd’s Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 SI 2014/3133 have been published.
More on MOSS
Revenue and Customs Brief 46/2014 provides additional guidance to UK micro and small businesses that supply digital services to non-business customers in other EU member states about how to comply with the new VAT rules for digital services that come into force on 1 January 2015 and how to register for the VAT mini one-stop shop (MOSS).
Intrastat
Revenue and Customs Brief 47/2014 sets out that the intrastat arrivals exemption threshold which will increase from £1,200,000 to £1,500,000 from 1 January 2015.
Pensions
The draft Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 2015 has been published along with draft guidance. It includes a range of changes to ensure that the annual allowance legislation works as intended.
