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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.

Slovenia

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%.

Customs

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

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