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Action points, issue 4480

02 December 2014
Issue: 4480 / Categories: For Action , Admin

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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