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HMRC guidance: 27 May 2020

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  • Changes to the VAT MOSS rate for the UK and EU countries: updated to include the extension of zero-rating for electronic supplies of books and other publications in the UK from 1 May 2020.
  • CGT for shares and CGT for land and buildings toolkits: updated for 2019/20 returns.
  • Register a trust as a trustee: new guidance for trustees on how to register a trust online.
  • Designated recognised stock exchanges: list of stock exchanges recognised under ITA 2007 s 1005 updated to include the Aquis Stock Exchange (previously known as the NEX Exchange Ltd).
Issue: 1488
Categories: News