In brief

Happy Christmas!

Everyone at Taxation wishes readers a merry Christmas and a happy new year. The next issue of Taxation will be published on 5 January 2017.

RPI

The retail price index for October 2016 is 264.8.

Pensions

Countdown Bulletin 21 gives important information about the reconciliation of current members – closure scan. See here.

SDLT

HMRC has made available an online form to apply for a repayment of the higher rates of stamp duty land tax (SDLT) for additional properties if a taxpayer sells what was previously their main home.See here.

Follower notices

Guidance on what a taxpayer should do if they have received a follower notice or accelerated payment notice has been published by HMRC.See here.

Mismatches

Draft guidance is available to assist understanding of the application of...