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.

07 November 2017
Issue: 4623 / Categories: News

Corporation tax; VAT; Tax disputes; Pensions; NMW; Charities

Corporation tax

HMRC has published the second tranche of guidance on corporation tax loss relief. It focuses on group relief for carried-forward losses and the relaxation of carried-forward non-trade losses. The deadline for comments is  5 January 2018.

 

VAT

Notice 714: zero rating young children’s clothing and footwear has been amended. It cancels and replaces the July 2017 version.

 

Tax disputes

HMRC has updated the Code of Governance for Resolving Tax Disputes. The Commentary on the Litigation and Settlement Strategy has also been revised.

 

Pensions

Pension Schemes Newsletter 92  published by HMRC is available. It covers relief at source for Scottish income tax drawdown pension tables the pensions online service paying HMRC and the lifetime allowance service.

 

NMW

HMRC has launched a new national minimum wage (NMW) compliance scheme for...

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: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?
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
Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims
DEADLINE DATES
CASES premium icon
Read All
Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution
MOST POPULAR
Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 This week's opinion: 31 October 2024 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness
Copyright © 2024 LexisNexis
back to top icon