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Research and development
The Treasury is consulting on whether to expand qualifying research and development costs to include those for data and cloud computing. Responses should be emailed to rdtaxexpenditures@hmtreasury.gov.uk by 13 October.
Pensions
Views on the main methods of administering pensions tax relief and how they might be improved are sought by the government in a call for evidence. In particular it wishes to address discrepancies that can arise for low earners. Comments should be emailed to: pensionstaxreliefadministrationcfe@hmtreasury.gov.uk by 13 October.
Insolvency
HMRC’s VAT Notice 700/56: Insolvency has been updated at section 1.4 to include the new postal addresses for debt management. At section 8 (dividends) information on how to make an online payment has been added.
Agent update 79
HMRC’s recently published Agent update 79 has articles on the ‘eat out to help out’ scheme...
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