This week’s jobs to share around the office
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- Check the HMRC website for what is happening on place of supply for digital services particularly the recent Twitter Q&A suggesting that splitting the UK and rest of EU business between two entities will be possible for VAT and MOSS registration.
- Note that where contributions to a funded unapproved retirement benefits scheme are made without allocating them to specific employees the First-tier Tribunal confirmed in Philpott (TC3969) they are taxable under ITEPA 2003 s 386.
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