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HMRC guidance: 10 May 2019

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HMRC has published the following:

  • Tax avoidance schemes currently in the spotlight: updated Spotlight 32, concerning managed service companies, now refers to the Court of Appeal’s recent affirmation of the FTT and UT decisions in Christianuyi Ltd and others v HMRC [2019] STC 681;
  • Agricultural Relief for IHT: updates the October 2018 version;
  • R&D expenditure credit: updated with new 12% rate from January 2018;
  • Soft drinks industry levy late filing and late payment penalties: new guide;
  • Notice 5: Pay the soft drinks industry levy: updates the February 2019 version;
  • Money laundering supervision for money service businesses: updated to confirm that registration will not include fit and proper checks for businesses acting only as bill payment service providers or telecommunication, digital and IT payment service providers;
  • Notice 701/1: How VAT affects charities: updates the January 2019 version in relation to mixed sponsorship and donations;
  • Leaflet SD7: Penalties for late land transaction returns: updates the April 2014 version;
  • Factsheet CC/FS1b: General information about checks by campaigns and projects: updates the September 2018 version;
  • Factsheet CC/FS1d: General information about compliance checks into excise matters: updates the January 2018 version;
  • Factsheet CC/FS7a: Penalties for inaccuracies in returns or documents: updates the April 2018 version;
  • Factsheet CC/FS12: Penalties for VAT and excise wrongdoing: updates the April 2018 version;
  • Factsheet CC/FS15: Self-assessment and old penalty rules: updates the October 2015 version;
  • Factsheet CC/FS18a: Penalties if you don't file income tax, CGT and ATED returns on time: updates the December 2017 version;
  • Factsheet CC/FS18b: Late filing penalties for the construction industry scheme: updates the November 2017 version; and
  • Factsheet CC/FS18c: Penalties for failure to file machine games duty returns on time: updates the November 2017 version.


Issue: 1442
Categories: News