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Budget
The Budget will take place on 11 March. The Budget representations portal will remain open until 7 February.
VAT
Notice 708: VAT on buildings and construction has been revised to include the relevant criteria for the two main types of non-residential conversion (section 5.3).
The Netherlands
The multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting modifies the 2008 Netherlands/UK double taxation convention with effect from 1 January 2020 for taxes withheld at source in the UK; 1 April 2020 for corporation tax; 6 April 2020 for income tax and capital gains tax; and 1 January 2020 for taxes withheld at source in the Netherlands and other taxes levied by the Netherlands.
Making tax digital
HMRC has created new guidance on when and how businesses can apply for exemption from digital reporting and record-keeping under the making tax digital for VAT...
