Market leading insight for tax experts
View online issue

New HMRC guidance

printer Mail

HMRC guidance includes:

  • Factsheet CC/FS17: Higher penalties for offshore matters: updated to reflect the fact that offshore penalties apply to inaccuracies in IHT returns, as well as for income tax and CGT purposes;
  • Compliance Handbook: CH80000 ‘penalties for inaccuracies’ updated throughout to include references to IHT; and
  • Business premises renovation allowance: guidance updated to advise investors that, if they receive more than €500,000 a year in state aid, certain details will be published on the European Commission website.
Issue: 1327
Categories: News