In brief

Budget

The government will publish the autumn Budget on Wednesday 22 November.

VAT ESCs

HMRC has reissued VAT Notice 48: extra-statutory concessions. It explains all the indirect tax concessions in force at the time of publication and includes details of those that have become obsolete. The notice cancels and replaces the May 2015 version.

Expenses

HMRC has updated Booklet 480: expenses and benefits – a tax guide to include information on optional remuneration arrangements. See here.

Disclosure

HMRC has updated its guidance  Worldwide Disclosure Facility: make a disclosure. The section ‘Complex issues and pre-disclosure agreement’ has been amended to explain the additional 90 days to make a disclosure.

Trusts

The September edition of HMRC’s Trusts and Estates newsletter contains articles on the trusts registration service inheritance tax online taxable pension lump sum death benefits paid to trusts...