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In brief

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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...

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