Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial
|

In brief

© Copyright LexisNexis 2024. All rights reserved.

18 April 2017
Issue: 4595 / Categories: News

VAT; GAAR; Contracting out; ESCs enacted

VAT

Information Sheet 4/17: VAT MOSS – exchange rates for period ending March 2017 provides details of the most used currency exchange rates needed by mini one-stop-shop businesses registered in the UK to complete declarations and make payments to HMRC in sterling. See here.

 

GAAR

HMRC has published amendments to the general anti-abuse rule (GAAR) guidance to reflect new legislation in FA 2015 and FA 2016. See here.

 

Contracting out

Countdown Bulletin 24 is available. It has articles covering the timeline for submitting queries automation of scheme reconciliation service queries scheme reconciliation hints and tips and state scheme premium payments. See here.

 

ESCs enacted

The Enactment of Extra-Statutory Concessions Order SI 2017/495 enacts three extra-statutory concessions with effect from 6 April. They are: ESC D40 excluding beneficiaries from capital gains tax charge on participators in companies controlled...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

READERS' FORUM premium icon
Read All
Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?
FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS premium icon
Read All
Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
DEADLINE DATES
CASES premium icon
Read All
Evidence does not support loan write off Transfer of beneficial interest was a disposal Upper Tribunal upholds closure notices Suppressed sales resulted in a personal liability notice No authority to allow a late claim for EIS income tax relief
MOST POPULAR
Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
Copyright © 2024 LexisNexis
back to top icon