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