Market leading insight for tax experts
View online issue

New HMRC guidance

printer Mail

HMRC has published the following:

  • Tax relief for investors using venture capital schemes: updated to reflect restrictions on income tax relief for certain new investments through the SITR scheme;
  • Use SITR to raise money for your social enterprise: updated with new funding and employee limits, disqualifying activities and rules on permitted uses for investments;
  • Notice 701/1: How VAT affects charities: updated with link to charities and community amateur sports clubs helpline;
  • VAT Notice 701/6 supplement: Charity funded equipment certificates: updated with contact information for VAT reliefs for disabled and older people;
  • Notice 701/7: Reliefs from VAT for disabled and older people: updated with contact information for VAT reliefs for disabled and older people;
  • Notice 1002: VAT relief on adapted motor vehicles for disabled people and charities: updated with contact information for VAT reliefs for disabled and older people;
  • Money laundering supervision: civil measures: updated with clarification of circumstances in which HMRC may defer or anonymise publication of details about penalties or censuring statements;
  • Pension schemes online user guide: updates the April 2017 version to reflect the ending of new pension scheme registrations via the existing service from 1 June 2018, with applications now to be made using the new ‘Managing Pension Schemes’ service; and
  • Security features for tobacco product packaging: updates the September 2018 version of the guide to show that colour-changing ink has replaced the original requirement for a unique identifier among the five security features to be put on packaging from 20 May 2019.
Issue: 1429
Categories: News
EDITOR'S PICKstar
Top