This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Direct taxes
Manual
Page
Comments
Capital Gains Manual
Updated: CG-APP18-110
Content on CGT on UK Property Account updated to note that a non-resident trustee who needs to report the disposal of UK property or land but does not have any non-resident CGT liability to payment is permitted to submit a paper return.
Indirect taxes
Manual
Page
Comments
VAT Registration Manual
Updated: VATREG26050
Update to the guidance on failure to notify liability for registration introducing wording that confirms that where a trader has not notified their liability to be registered under the VATA 1994 the trader could be liable for a failure to notify under FA 2008 ...
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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Direct taxes
Manual
Page
Comments
Capital Gains Manual
Updated: CG-APP18-110
Content on CGT on UK Property Account updated to note that a non-resident trustee who needs to report the disposal of UK property or land but does not have any non-resident CGT liability to payment is permitted to submit a paper return.
Indirect taxes
Manual
Page
Comments
VAT Registration Manual
Updated: VATREG26050
Update to the guidance on failure to notify liability for registration introducing wording that confirms that where a trader has not notified their liability to be registered under the VATA 1994 the trader could be liable for a failure to notify under FA 2008 ...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
