.png)
.png)
Corporation tax
HMRC has published a new set of guidance and examples for companies with taxable profits exceeding £20m on the new corporation tax instalment payment dates for accounting periods beginning on or after 1 April 2019. For 12-month accounting periods payments will be due in months three six nine and 12 of the current period.
Employers
HMRC’s Employer Bulletin 81 includes articles on: reporting PAYE information over the Christmas period; advisory fuel rates; ultra-low emission vehicles; high income child benefit charge; tax-free childcare; termination payments and post-employment notice pay; trivial benefits-in-kind exemption; business mergers and changes of ownership; and a delay to the PAYE desktop viewer update.
Welsh land transaction tax
The Welsh Revenue Authority has updated its land transaction tax guidance covering sale and leaseback relief; chargeable consideration; and higher rates for purchases of residential property.
Pillar two response
The Chartered Institute...
