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