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New HMRC guidance

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HMRC has published the following:

  • VAT Notice 700/9: Transfer a business as a going concern: updates the December 2012 version with new paragraph 2.2.6 for purchasers not established in the UK and updated paragraph 4.3 to reflect new rules on transfers into a VAT group;
  • Manage and register pension schemes service newsletter: the December 2018 issue includes articles on ceasing to be a scheme administrator and removal from the service, new features added in November, additional features due in March 2019, how to file accounting for tax returns and notify winding-up for schemes registered on the service, participating in user research, and problems registering as a scheme administrator; and
  • Welsh landfill disposals tax technical guidance: chapter on leases updated;