In brief

VAT

Information Sheet 4/17: VAT MOSS – exchange rates for period ending March 2017 provides details of the most used currency exchange rates needed by mini one-stop-shop businesses registered in the UK to complete declarations and make payments to HMRC in sterling. See here.

GAAR

HMRC has published amendments to the general anti-abuse rule (GAAR) guidance to reflect new legislation in FA 2015 and FA 2016. See here.

Contracting out

Countdown Bulletin 24 is available. It has articles covering the timeline for submitting queries automation of scheme reconciliation service queries scheme reconciliation hints and tips and state scheme premium payments. See here.

ESCs enacted

The Enactment of Extra-Statutory Concessions Order SI 2017/495 enacts three extra-statutory concessions with effect from 6 April. They are: ESC D40 excluding beneficiaries from capital gains tax charge on participators in companies controlled...