HMRC has published the following:
Deduction of input tax
Ignorance of the law is a reasonable excuse
Notice to file must be signed by officer
Penalty for non-compliance with APN
The government has published draft provisions to be included in Finance Bill 2019 (formally the Finance (No. 3) Bill 2017–19, but also known as Finance Bill 2018/19), together with accompanying explanatory notes, and a number of consultation responses. This report reviews the key tax provisions.