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Machine games duty
A technical problem is affecting a few machine games duty returns leading to valid returns not being accepted by HMRC’s system. As a result some taxpayers have received inappropriate notices of assessment of duty.
Machine games duty
A technical problem is affecting a few machine games duty returns leading to valid returns not being accepted by HMRC’s system. As a result some taxpayers have received inappropriate notices of assessment of duty.
Hotel employees
Notice 709/3 has been updated to reflect HMRC’s policy regarding accommodation and meals etc provided to employees in hotels, inns and similar establishments where they are paid for from the employee’s salary.
Insurers
HMRC have published answers to frequently asked questions on the impact of Revenue and Customs Brief 04/13 on life insurance companies.
Netherlands DTC
A double taxation convention (bank taxes) between the UK and the Netherlands was signed in London on 12 June 2013. On the same date, a protocol to the double taxation convention between the two countries was also signed.
Community amateur sports clubs
HMRC are set to holding meetings on 16 July and 5 August to learn views about the plans to amend the qualifying conditions for community amateur sports clubs (CASCs), as set out in the recent consultation document. Places will be allocated on a first come, first served basis. Further meetings will be arranged if interest demands.
RPI
The value of the retail prices index for March and April 2013 was 248.7 and 249.5 respectively.
Avoidance
From 23 May, 2013 SRNs 19990485 and 76771119 have been withdrawn.
Zero rating
A consultation document, Changes to VAT Zero Rating of Exports from the UK, has been published to find out if plans to change VAT law achieve the intended results, and to understand the impact on businesses. A further change will be made to amend an outdated reference to excise law. Comments should be emailed by 5 July.
