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Spring statement
The government will publish its spring statement on 13 March 2019.
Harmful tax practices
The OECD has published its 2018 progress report on preferential regimes, part of base erosion and profit shifting action 5 on countering harmful tax practices. A total of 255 regimes have been reviewed to date since the start of the project and the latest assessment has yielded new conclusions on 57.
Apprentices
The Association of Taxation Technicians announced that 87% of candidates passed their ATT end point assessment, which means they have completed their apprenticeship and have gained the level 4 professional taxation technician apprenticeship qualification. One candidate achieved a distinction.
ADIT results
The Chartered Institute of Taxation announced that 316 candidates passed at least one advanced diploma in the international taxation (ADIT) exam in December 2018. Fully 206 students have completed the diploma in the past 12 months including the first ADIT graduates in Chile, Zambia and Zimbabwe.
Brewers
The Treasury has launched a consultation on small brewers relief. As part of this review it has created a survey for brewers to provide information about their business, their views on the relief and how it could be improved. The deadline for responses is 17 March.
Pensions
HMRC has published Pension Schemes Newsletter 106. It includes articles on the lifetime allowance, reporting non-taxable death benefits and master trusts.
