In brief: 13 February 2020

10 February 2020

Issue: 4731 / Categories: News

Film tax relief

The European Commission has notified the UK of its decision not to raise objections to the extension of state aid approval for UK film tax relief until April 2025. The current approval began in April 2015 and will expire on 31 March 2020.

tinyurl.com/ftreu25

Customs

HMRC has extended until 31 December 2020 the date from which it will no longer accept declarations to special procedures made indirectly on customers’ behalf by agents using their own simplified procedures authorisations. The Union Customs Code requires the holder of the procedure and authorisation to be the same person or to be represented in a direct capacity by an agent.

tinyurl.com/customscip3

National Insurance

The draft Social Security (Contributions) (Rates Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations SI 2020 specify the increased rates limits and thresholds to apply from 6 April 2020.

tinyurl.com/si2020ni

VAT

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