HMRC guidance: 7 June 2019

HMRC has published the following:

• Corporation tax relief on goodwill and relevant assets: new rules from 1 April 2019;
• Toolkits for directors’ loan accounts and chargeable gains for companies: updated for 2018/19 company tax returns;
• Pension schemes newsletter 110: includes articles on relief at source, consultation on transposing the fifth money laundering directive, and managing pension schemes service user research;
• Tax avoidance spotlight 44 (disguised remuneration schemes affected by the loan charge): revised to take account of the loan charge having come into effect on 5 April 2019;
• Notice 100: Customs flexible accounting system: updated with revised information on how to contact the Salford accounting centre by telephone and email;
• Notice 317: Imports by charities free of duty and VAT: updates the September 2017 version to reflect the 30-day time limit for taxpayers to request review of an HMRC decision and for HMRC subsequently to carry out its review (previously 45 days); and
• Welsh landfill disposals tax technical guidance: updated chapter on ‘Weighing methods and water discount’.