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In brief: 21 March 2019

18 March 2019
Issue: 4688 / Categories: News
Australia; VAT; Transport; Austria; VAT rules for e-commerce; Capital allowances


HMRC has published the synthesised text of the UK’s double taxation convention with Australia as modified by the BEPS multilateral instrument (MLI). The MLI came into force for the UK on 1 October 2018 and for Australia on 1 January 2019.


Notice 700: The VAT guide has been updated to confirm HMRC’s revised view that hire purchase contracts are agreements for the sale of goods when the option fee payable at the end of the contract is small (section 8.4).


Notice 728: VAT on new means of transport has been amended with revised claim forms for returning members of NATO forces (section 4.1).


The new UK/Austria double taxation agreement signed in October 2018 entered into force on 1 March 2019. It replaces the 1969 convention.

VAT rules for e-commerce

EU finance ministers reached agreement on a new directive and regulation forming the...

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