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Self-employed support
The online service for applications for the fourth self-employment income support scheme grant are now open. This covers the period 1 February 2021 to 30 April 2021 and claims must be made by 1 June 2021.
Compliance
A new factsheet CC/FS59 gives information about penalties HMRC may charge in relation to country-by-country reporting.
Import VAT
HMRC has published new guidance on goods that should not be included when valuing for import VAT. These include royalties licence fees and buying commissions transmission and provision of information by satellite phone telex facsimile auctioneer commission and some software products.
Stamp taxes
The April edition of HMRC’s Stamp Taxes Newsletter has articles on the Upper Tribunal decision in Hyman the additional 2% stamp duty land tax charge for non-UK residents stamp duty land...
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