In brief: 25 July 2019

VAT

Notice 701/30: Education and vocational training has been amended. It makes changes to the definition of ‘eligible body’ from 1 August (section 4.1).

tinyurl.com/hmrc70130

Welsh landfill disposals tax 

The Welsh Revenue Authority has revised the chapter on non-disposal areas in its landfill disposals tax technical guidance.

tinyurl.com/wralso

Enterprise investments

HMRC has updated the enterprise investment scheme guidance for companies with information on the new ‘approved knowledge-intensive funds’ to be introduced from 6 April 2020.

tinyurl.com/hmrceisjul

New joint qualification

The Chartered Institute of Taxation and the Institute of Chartered Accountants of Scotland have announced a strategic partnership and a new joint qualification in accountancy and tax. It will allow students to specialise in one of three areas of tax: owner-managed businesses; major corporates; or indirect taxation.

tinyurl.com/cioticas

BEPS 

Bosnia and Herzegovina and Gibraltar have jointed the Organisation for Economic Co-operation and Development/G20 inclusive framework on base erosion and profit shifting.

tinyurl.com/bepsbhg

VAT MOSS

Changes to the VAT mini one-stop shop rates for Belgium Portugal and...