HMRC’s bi-monthly update for tax agents has just been published again. Issue 14 includes, as usual a wide range of articles of interest to tax agents under the headings of Tax, HMRC Service and Consultations. The publication can be viewed online, or downloaded in PDF format.
This month they key articles of interest include :
- VAT – the return of 17.5 per cent – a guide for VAT registered businesses. This is a very extensive 45 page guide to all aspects of the change in the standard rate scheduled for 1 January 2010. Although there is likely to be a strong lobby to delay the change this content is a “must read” for any adviser dealing direct with VAT registered clients.
- VAT increase – anti forestalling legislation. This separate guidance on t...