On 1 October 2016 the national minimum wage (NMW) rates increased:
The rate for workers aged 21 and over rises to £6.95.
For workers aged between 18 and 20, the rate is £5.55.
The...
New section VDIM9025 (joining a VAT group) has been added to HMRC’s VAT Default Interest Manual.
It confirms that, when a taxpayer is deregistered under its existing registration number on...