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New HMRC guidance

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New HMRC guidance includes:

·         Notice 741A: Place of supply of services: cancels and replaces the February 2010 version;

·         FRS 101 and FRS 102 overview papers: updated guidance on the tax implications of new UK GAAP. The FRS 101 guidance takes account of a number of changes since the January 2014 version. Minor updates to the FRS 102 guidance reflect changes since the October 2015 version;

·         Employment-related securities bulletin No 23: late filing penalty notices issued for 2015/16.

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