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In Brief

27 November 2018
Issue: 4674 / Categories: News

VAT MOSS; Digital services; Pensions; Sugar tax; Welsh land transaction tax; Women in Tax; Making Tax Digital; Inheritance tax; Pensions

VAT MOSS

The guidance on registering for the VAT mini one stop shop (MOSS) scheme has been updated with new information about invoicing leaving the scheme and which return to use.

tinyurl.com/pc7k692

 

Digital services

HMRC has amended its guidance for businesses selling digital services to private consumers in the EU. The place of supply rules and VAT accounting options for businesses established in the UK and businesses established outside the EU have been updated.

tinyurl.com/y7tc6e3k

 

Pensions

Draft legislation on the information requirements and process for claiming a repayment of the tax charge when transferring UK pension savings to a qualifying recognised overseas pension has been published for consultation. Responses should be emailed to pensions.policy@hmrc.gsi.gov.uk by 7 December.

tinyurl.com/y9s6q4nr

 

Sugar tax

The soft drinks industry levy has raised £153.8m since its introduction last April. It applies to...

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