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...remittance basis; form P35; IHT manual
Slovenian VAT
The Slovenian VAT rate increased from 20% to 22% on 1 July 2013.
NOVA
Updated guidance is available on the requirement to notify HMRC about vehicles brought into the UK and how to use the NOVA online service.
Option to tax
Notice 742A Opting to Tax Land and Buildings has been revised to correct minor errors in the June 2010 version. Details of changes can be found in paragraph 1.2.
Remittance basis
Legislation in FB 2013 is designed to make it easier for remittance basis taxpayers eligible for overseas workday relief to manage a mixed fund. HMRC have published FAQs to help taxpayers understand the new rules.
Form P53
HMRC have released a new interactive version of the P53 repayment claim form for pension lump sums.
IHT manual
The Inheritance Tax Manual guidance on the treatment of employee benefit trusts has been rewritten to reflect HMRC’s current practice.
