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Spanish VAT; Film tax; Statements; Transfer pricing; VAT publication
Spanish VAT
On 1 September, the VAT rate in Spain increased from 18% to 21%.
Film tax
HMRC have updated their guidance notes on the the application of PAYE and National Insurance contributions to non-permanent, casual and freelance workers in the film, television and production industries.
Statements
HMRC’s master list of statements of practice has been updated to include a statement regarding artificial separation of business previously found in Public Notice 700/1.
Transfer pricing
The latest statistics on transfer pricing enquiries have been published.
VAT publication
VAT Notes 03/12 has been published. It contains a summary of recent changes to the VAT rules and announces future changes.
