Notice 162: Cider production: updates the July 2018 version to reflect the new duty band for still cider between 6.9% and 7.5% ABV, which came into effect from 1 February 2019 (para 5.2);
Higher rates of SDLT: updated to reflect the extension of the time allowed to amend a tax return and claim a refund of higher SDLT rates from three months to 12 months, for those who sell their old home more than 12 months (but less than three years) after they buy a new home (the extended time limit applies to properties sold on or after 29 October 2018); and
Pension schemes newsletter 106: includes articles on pension flexibility statistics, lifetime allowance for 2019/20, correction to guidance on reporting non-taxable death benefits, HMRC email address changes, GMP benefits following High Court ruling in Lloyds Banking Group Pensions Trustees Limited, relief-at-source residency status reports and annual return declaration, ‘Managing Pension Schemes’ service name change, and master trusts authorisation.
Notice 162: Cider production: updates the July 2018 version to reflect the new duty band for still cider between 6.9% and 7.5% ABV, which came into effect from 1 February 2019 (para 5.2);
Higher rates of SDLT: updated to reflect the extension of the time allowed to amend a tax return and claim a refund of higher SDLT rates from three months to 12 months, for those who sell their old home more than 12 months (but less than three years) after they buy a new home (the extended time limit applies to properties sold on or after 29 October 2018); and
Pension schemes newsletter 106: includes articles on pension flexibility statistics, lifetime allowance for 2019/20, correction to guidance on reporting non-taxable death benefits, HMRC email address changes, GMP benefits following High Court ruling in Lloyds Banking Group Pensions Trustees Limited, relief-at-source residency status reports and annual return declaration, ‘Managing Pension Schemes’ service name change, and master trusts authorisation.
