In brief

VAT groups

HMRC have published a technical note about legislating for Extra-statutory Concession 3.2.2 ‘group supplies using an overseas member’. The concession concerns UK VAT groups with an overseas member that buys services from persons outside the VAT group and uses them to make supplies to the UK members. Comments on the note should be emailed no later than 3 August 2011.

Agent event

West Wales Working Together group is hosting an event for accountants tax advisers and bookkeepers. It will cover iXBRL the agent account manager service and furnished holiday lettings. The event will take place on 21 June from 4pm at the University of Wales Trinity St David in Carmarthen.

Updated notice

VAT notice 727/2 ‘bespoke retail schemes’ has been updated and replaces the previous version in June 2006 and...