In brief: 11 June 2020

Pensions

The May edition of HMRC’s Pension Schemes Newsletter includes an article on temporary changes to pension processes as a result of coronavirus. Other items cover relief at source; submitting the registered pension schemes annual statistical return without a signature; and contacting pension schemes services.

tinyurl.com/hmrcpsn120

Gallery exhibits

HMRC has published new guidance on claiming relief to pay no customs duty and VAT on importing museum and gallery exhibits into the UK permanently.

tinyurl.com/hmrcmgemay

Biological research

HMRC has published new guidance on claiming relief so that no import duty or VAT is paid when importing substances for biological and chemical research.

tinyurl.com/idbcrjun

Thailand

Thailand has become the 137th signatory to the Organisation for Economic Co-operation and Development’s multilateral convention on mutual administrative assistance in tax matters. 

tinyurl.com/oecdtljun

Future appeals

HMRC’s appeals against the First-tier Tribunal decisions in Q Skinner and S Warshaw have been scheduled for hearings...