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HMRC have issued Revenue and Customs Brief (RCB) 8 (2015) to expand on their stance on the deduction of VAT on pension fund management costs.

The rates and bands for residential property transactions subject to the Scottish land and buildings transaction tax have been revised, with an extra level added following advice from tax professionals. The new figures are set to apply from 1 April.

The latest pension schemes newsletter from HMRC, issue 65, includes the following information.

RPSCOM100(Z) deadline

The 2013/14 RPSCOM100(Z) for registered pension schemes operating relief at source should be submitted to HMRC by 6 October 2014. Failure to file in time will result in subsequent monthly repayments claims being suspended until the completed form is received.

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