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ADR trial
The alternative dispute resolution trial for small and medium-sized enterprises and individual taxpayers will now also consider applications where an appealable decision has been made by HMRC and will continue to accept applications until at least 30 November 2012.
MLR fees
HMRC have published guidance on how to pay Money Laundering Regulations (MLR) fees and penalty charges. They recommend that these are paid electronically by Bacs, internet banking, telephone banking, faster payments, or CHAPS.
Transfer pricing
HMRC’s International Manual has undergone a major rewrite in relation to transfer pricing for direct taxes. HMRC have also reworked the structure to present information in a more logical way, with more hyperlinks to other subjects in the manual.
Stamp duty relief
Zero-carbon homes relief ends on 30 September 2012. Land transactions with an effective date of 1 October 2012 or later will not qualify for the relief regardless of any contract date.
IHT form
HMRC have published a new form IHT35 claim for relief – loss on sale of shares.
