In brief

OMB paper

The Chartered Institute of Taxation and the Institute of Chartered Accountants in England and Wales have launched the ACA/CTA joint programme owner-managed or private businesses specialism. This is one of three tax specialisations for employers and students on the joint programme. Others are tax of major corporates and indirect tax.

Pension schemes

HMRC have added 21 schemes to the list of recognised overseas pension schemes notifications (tinyurl.com/ropslist).

DTAs

The Revenue has published a policy paper setting out planned negotiations on double taxation agreements and tax information exchange agreements. For more information visit tinyurl.com/dtatiea.

VAT

VAT Notice 700/12: how to fill in and submit your VAT return has been updated to show that it is no longer possible to pay VAT using the billpay service. The amended notice (tinyurl.com/vat70012) cancels and replaces the August 2014 version.

Stamp...