In brief: 8 August 2019

Cross-border VAT

A list maintained by the EU VAT forum now contains details of 22 cross-border VAT rulings. Member states including the UK have been participating since June 2013 in a pilot for obtaining advance rulings on the VAT treatment of complex cross-border cases.

Welsh land transaction tax

The Welsh Revenue Authority has updated the chapter on chargeable consideration in its guidance on the land transaction tax.

Contracting out

Issue 47 of HMRC’s Countdown bulletin updates scheme financial reconciliation billing. The bulletins provide guidance for pension scheme administrators after the ending of contracting out in April 2016.

Pensions

Pension schemes newsletter 112 has been published. It has articles on: relief-at-source annual returns and reporting excess relief; annual allowance reminders; and the Pensions Regulator’s consultation on pension trusteeship and governance.

Peer reviews

The Organisation for Economic Co-operation and Development...