Agent update
The latest issue of Agent Update includes articles on annual tax on enveloped dwellings returns; non-resident landlords; HMRC’s statutory review process; the structures and buildings allowance; the high income child benefit charge; and a working together update.
Welsh tax
The Welsh government has published its annual report on the operation of Part 2 (Finance) of the Wales Act 2014. The report includes proposals for possible new taxes in Wales such as a vacant land tax a disposable plastics tax a tourism tax and taxation as a way of funding social care.
Slovenia
From 1 January 2020 Slovenia will introduce a reduced rate of VAT of 5% on books newspapers and a range of periodicals in paper and electronic formats. It was previously 9.5%.
Customs
Two agents have been added to HMRC’s list of customs agents and fast parcel operators who can...
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