In brief

 

HMRC has extended until April 2019 its current easement allowing a three-day grace period during which it will not charge a penalty when a full payment submission is late but all reported payments on it are within three days of the employee’s payday. This is except in cases of persistent failure. See tinyurl.com/jrj4y4p.

 

 

The government will publish draft clauses on 6 July for a Finance Bill to be introduced after the Budget. 

 

 

HMRC has updated its guidance notes for community amateur sports clubs (CASCs). They clarify that allowable travel and subsistence expenses do not count towards the £10,000 limit on payments clubs may make to players in a 12-month accounting period. See tinyurl.com/pmesnyt.

 

 

Liberia has signed the OECD’s multilateral convention on mutual administrative assistance in tax matters. China has extended the territorial scope of the convention to the Hong Kong and Macau special administrative regions, bringing to 122 the number of jurisdictions participating in the convention. See tinyurl.com/y7j5dgyz.

 

 

The Supreme Court has decided that a plumber is a worker and entitled to some employment rights (tinyurl.com/yao5rl7l). See ‘Passport to Pimlico’ on page 8 for analysis of the decision.