In brief

Happy Christmas!

Everyone at Taxation wishes readers a very merry Christmas and a happy new year. The next issue of Taxation will be published on 10 January 2019.

Agent Update 69

HMRC has published the December issue of its round-up of the latest developments in tax. It has articles on forthcoming guidance on the tax treatment of crypto assets; a new section on Making Tax Digital; company directors and self assessment; and the interest restriction return 31 December deadline.

See here.

Employer Bulletin

The latest issue of the bi-monthly bulletin includes articles on Budget and Finance (No 3) Bill measures; the EU settled status scheme; visa costs met by employers; employer-provided accommodation; and off-payroll working in the private sector.

See here.

VAT data-sharing

The European Commission has put forward proposals for quarterly information-sharing obligations on payment service providers such as...