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Pension help; Insolvency; VAT toolkit; Health
Pension help
HMRC have published guidance on how to obtain a pension scheme tax reference.
Insolvency
The contents of the insolvency VAT Notice 700/56 have been updated.
VAT toolkit
HMRC have published an updated VAT input tax toolkit effective from 1 June 2011. The update reflects a number of recent changes including the VAT treatment of assets used for business and non-business or private purposes and entertaining overseas customers.
Health
VAT Notice 701/57: Health professionals and pharmaceutical products replaces the January 2007 edition. It clarifies the VAT position on supplies of prescribed drugs, pharmaceutical services in Scotland, medical evidence services and health professional staff, and gives guidance on contraceptive and smoking cessation products.
