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HMRC guidance

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New HMRC guidance includes:

•       VAT Notes No 2 2016: includes a reminder that all businesses selling alcohol to other businesses should now be registered under the alcohol wholesaler registration scheme.

•       CC/FS17 Higher penalties for income tax and CGT involving offshore matters: updated factsheet now reflects mitigation of penalties for failure to notify where this is disclosed within 12 months of the tax becoming unpaid.


Issue: 1312
Categories: News