Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

In brief: 19 December 2019

16 December 2019
Issue: 4725 / Categories: News

Agent update

The latest issue of Agent Update includes articles on annual tax on enveloped dwellings returns; non-resident landlords; HMRC’s statutory review process; the structures and buildings allowance; the high income child benefit charge; and a working together update.

Welsh tax

The Welsh government has published its annual report on the operation of Part 2 (Finance) of the Wales Act 2014. The report includes proposals for possible new taxes in Wales such as a vacant land tax a disposable plastics tax a tourism tax and taxation as a way of funding social care.


From 1 January 2020 Slovenia will introduce a reduced rate of VAT of 5% on books newspapers and a range of periodicals in paper and electronic formats. It was previously 9.5%.


Two agents have been added to HMRC’s list of customs agents and fast parcel operators who can...

If you or your firm subscribes to, 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:

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 '' for further assistance.

back to top icon