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...lotteries notice; APD briefing; creative relief; tax agents
Address change
The contact address for advance assurance requests for enterprise management incentives changed from 4 March 2013. These should now be sent to Small Company Enterprise Centre Admin Team, HMRC, Medvale House, Mote Road, Maidstone, Kent ME15 6AF, tel: 0845 600 2622.
China DTA
A protocol updating the double taxation agreement between the UK and China was signed in Beijing on 27 February 2013.
Lotteries notice
VAT Notice 701/29 Betting, gaming and lotteries has been published. It replaces the previous version in June 2011. Details of changes can be found in paragraph 1.2.
APD briefing
A briefing note about the April 2013 changes to air passenger duty (APD), and what it means for new operators affected by this change has been published on HMRC’s website.
Creative relief
Corporation tax relief for the animation, high-end television and video games industries, to be known as creative industry tax credits is available from 1 April.
Tax agents
Statutory Instrument 2013/279 brings into effect FA 2012, Sch 38 (Tax agents: dishonest conduct) from 1 April.
