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Agent Update
HMRC has published Agent Update 88.
Caravans
Information on the reduced rate of VAT for tourism and hospitality has been added to VAT Notice 701/20: Caravans and houseboats.
Tax avoidance
The Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) (Amendment) Regulations SI 2021/1010 amend The Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) Regulations SI 2015/130 to prescribe circumstances in which a person is not to be treated as a promoter in relation to tax avoidance schemes. They come into force on 30 September 2021.
Corporate insolvency
The Corporate Insolvency and Governance Act 2020 (Coronavirus) (Amendment of Schedule 10) Regulations SI 2021/1029 substitute a new Schedule 10 to the Corporate Insolvency and Governance Act 2020 to introduce new tapering measures restricting the use of winding up petitions with effect from 1 October 2021. They come into force...
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