Childcare
The Income Tax (Qualifying Childcare) Regulations SI 2019/902 update legislative references to the definition of ‘qualifying childcare’. The changes cover two sets of circumstances: childcare in the home by a domiciliary worker or nurse in England and by a person approved under a Ministry of Defence accreditation scheme abroad.
Agent Update
The latest issue of HMRC’s Agent Update has been published.
Pensions
HMRC’s Pension Schemes Newsletter 109 has articles on pension flexibility statistics registration statistics the managing pension schemes service relief at source for Scottish taxpayers pension scheme returns overseas transfer charge regulations authorisation of master trusts and ROPS notifications list.
VAT
The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order SI 2019/892 introduces a domestic VAT reverse charge for specified business-to-business supplies of construction services from 1 October. It specifies that the charge will apply only to supplies for which...
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