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Deferred tax
The Finance Act 2008 Section 135 (Coronavirus) Order SI 2020/934 confirms that no interest or surcharges will be charged on income tax or VAT payments deferred because of the coronavirus pandemic.
Dispute resolution
HMRC has updated factsheet Compliance checks: alternative dispute resolution – CC/FS21 with legislative and policy changes.
Pension schemes
The August edition of HMRC’s Pension Schemes Newsletter covers relief at source the migration of schemes to the managing pension schemes service annual return of information and the annual allowance.
Heritage assets
HMRC has revised its capital taxation and tax-exempt heritage assets guidance. The section on calculating the special price in ‘acceptance in lieu’ cases where the 36% reduced rate of inheritance tax applies has been updated.
Apprentice bursaries
Guidance has been published by HMRC on the tax and National Insurance exemption for the...
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