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HMRC guidance

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The following have been published:

  • Updated guidance on Stamp Duty and Stamp Duty Reserve Tax: transfer schemes of arrangement (see;
  • New Scottish Taxpayer Technical Guidance Manual, contains guidance on who, from 6 April 2016, will be a Scottish taxpayer (see;
  • Updated gift aid chapter at paragraph 3.10.3 of Charities: detailed guidance notes, clarifying that the requirement for individual partners to make their own Gift Aid declarations in respect of partnership donations after 5 April 2016 applies to all types of partnership;
  • Published details of deliberate tax defaulters (see; and
  • Updated Notice CCL1/3: Climate Change Levy – reliefs and special treatments for taxable commodities, incorporating changes concerning the withdrawal of the exemption for renewable-source electricity generated on or after 1 August 2015.
Issue: 1285
Categories: News