Trusts and Estates Newsletter: August edition includes articles on updated agent toolkits, trust registration service developments, extension of simplified arrangements for estates with small amounts of savings income, research on gifting, second OTS review of IHT, probate summary process for agents, IHT account processing and agent letters, income tax and CGT during administration, and IHT measures in draft Finance Bill legislation;
Pension schemes newsletter 113: includes articles on relief-at-source annual returns and 30 September deadline for residency status reports, 5 October deadline for relief-at-source annual claims, and 6 October deadline for annual allowance pension savings statements;
NIC/pensions countdown bulletin 48: includes updates on final scheme reconciliation service data cuts, and GMP conversion;
Notice 476: Tobacco products duty: updates the July 2019 version to incorporate further references to the new ‘tobacco for heating’ duty category;
Notice 700: The VAT guide: updates the March 2019 version to reflect the new rules from 1 September 2019 for the issue of credit and debit notes following adjustments to the price of supplies (see sections 18.2.1 to 18.2.8);
Notice 701/7: VAT reliefs for disabled and older people: updates the January 2019 version to clarify zero-rating for building work to restore ‘lost space’;
Notice 708/6: VAT on energy-saving materials and heating equipment: updates the July 2014 version to reflect narrowing of the scope of the reduced VAT rate for installation of energy-saving materials in residential accommodation with effect from 1 October 2019; and
Notice 1001: VAT refund scheme for qualifying charities: updated in August 2019 with additional detail on the types of charity qualifying for the refund scheme, namely, those concerned with the provision of palliative care, air ambulances, search and rescue, and medical couriers (section 1.7).
Trusts and Estates Newsletter: August edition includes articles on updated agent toolkits, trust registration service developments, extension of simplified arrangements for estates with small amounts of savings income, research on gifting, second OTS review of IHT, probate summary process for agents, IHT account processing and agent letters, income tax and CGT during administration, and IHT measures in draft Finance Bill legislation;
Pension schemes newsletter 113: includes articles on relief-at-source annual returns and 30 September deadline for residency status reports, 5 October deadline for relief-at-source annual claims, and 6 October deadline for annual allowance pension savings statements;
NIC/pensions countdown bulletin 48: includes updates on final scheme reconciliation service data cuts, and GMP conversion;
Notice 476: Tobacco products duty: updates the July 2019 version to incorporate further references to the new ‘tobacco for heating’ duty category;
Notice 700: The VAT guide: updates the March 2019 version to reflect the new rules from 1 September 2019 for the issue of credit and debit notes following adjustments to the price of supplies (see sections 18.2.1 to 18.2.8);
Notice 701/7: VAT reliefs for disabled and older people: updates the January 2019 version to clarify zero-rating for building work to restore ‘lost space’;
Notice 708/6: VAT on energy-saving materials and heating equipment: updates the July 2014 version to reflect narrowing of the scope of the reduced VAT rate for installation of energy-saving materials in residential accommodation with effect from 1 October 2019; and
Notice 1001: VAT refund scheme for qualifying charities: updated in August 2019 with additional detail on the types of charity qualifying for the refund scheme, namely, those concerned with the provision of palliative care, air ambulances, search and rescue, and medical couriers (section 1.7).
