A concession allowing the zero rating of the supply of a motor vehicle to a disabled wheelchair user, where the vehicle is adapted shortly after the supply is made, has been withdrawn.
HMRC is seeking feedback from users of statistics relating to inheritance tax and trusts.
HMRC has begun a detailed review of its business records checks programme, having recognised that the project would have benefited from more detailed consultation.
The MARD Regulations, SI 2011/2931, give effect to the EU Mutual Assistance in Recovery Directive, Council Directive 2010/24/EU (‘MARD’).
They supplement FA 2011 Sch 25 relating to mutual assistance between EU member states for the recovery of claims.
HMRC updated its list of documents relating to the review of powers to include summaries, published on 6 December 2011, of responses to the consultation documents: