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Pensions
The March edition of HMRC’s Pension Schemes Newsletter is available.
Sweden
The 2021 protocol amending the 2015 Sweden-UK double taxation convention for the avoidance of double taxation and the prevention of fiscal evasion of taxes on income and on capital gains has been signed. It will enter into force when both countries have completed their legislative procedures.
Partial exemption
HMRC has updated VAT Notice 706: Partial exemption to reflect the temporary email address for sending partial exemption special method request forms to HMRC.
Importing goods
HMRC has revised its guidance EU business: taxes and tariffs in the section on paying VAT or claiming VAT refunds to explain that businesses which use someone to import goods on their behalf or use a supplier who arranges such imports must tell them how they want to account for import VAT.
Sporting events
The Major Sporting Events (Income...
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