Was the leasing of caravans a supply of accommodation?
Penalty for non-payment of partner notice
The House of Commons returned this week, following the general election. The state opening of Parliament and Queen’s speech, scheduled to take place on 19 June, is to be delayed to allow the Conservatives and DUP to agree the terms of their relationship during the coming parliamentary session.
The IFRS interpretations committee of the International Accounting Standards Board has issued a draft interpretation on IAS 12, specifying how to reflect the effects of uncertainty in accounting for income taxes.
HMRC has indicated to the CIOT that taxpayers completing the 2016/17 trust return before the new trust register becomes available should leave box 20 of the form blank, but update the register when it is launched later this year.
David Richardson has been named as interim director general for customer compliance at HMRC. He will take over responsibility for business tax compliance and oversight, replacing Jennie Granger, who left HMRC at the end of June. He is currently director of counter-avoidance.
HMRC has published the following: