Technical Alerts

1 Apr 2021

Direct Tax | National Minimum Wage increases take effect

Accountancy & Audit | IASB extends support for lessees accounting for Covid-19-related rent concessions

Accountancy & Audit | Companies House updates software guidance

Indirect Tax | HMRC update APD rates guidance

Indirect Tax | HMRC publish guidance on acting as a guarantor for a person using common or union transit

Indirect Tax | VAT Notice 700/56: Insolvency

Direct Tax | BEPS Action 6: OECD releases new peer review results on prevention of tax treaty shopping

Direct Tax | OECD provides tax transparency update

Direct Tax | HMRC update recognised overseas pension schemes notification list

Accountancy & Audit | EFRAG Update March 2021

31 Mar 2021

Direct Tax | HMRC update guidance on genuine HMRC contact and recognising phishing e-mails and texts

Direct Tax | HMRC publish cryptoassets manual

Indirect Tax | Excise Notice 207: Excise Duty drawback

Indirect Tax | HMRC update guidance on trading and moving goods in and out of NI

Indirect Tax | HMRC publish April 2021 monthly exchange rates

Indirect Tax | Excise Notice 197b: excise goods – aircraft store floors

Indirect Tax | HMRC update ATA Carnet applications guidance

Accountancy & Audit | FCA to consult on investor protections in SPACs

Accountancy & Audit | IASB seeks comments to help shape its five-year plan

30 Mar 2021

Indirect Tax | Case report: Claim for historic bad debt relief refused

Direct Tax | EC tax consultations update

Direct Tax | CFE’s EU Tax Top 5 – Round-up of EU Tax Policy News

Indirect Tax | HMRC update late submission penalties guidance

Indirect Tax | EC publishes guide to the VAT OSS schemes

Indirect Tax | Excise Notice 554: Fuel used in private pleasure craft and for private pleasure flying

Accountancy & Audit | IASB extends consultation on reporting of regulatory assets and liabilities

Accountancy & Audit | FCA confirms finalised guidance for advising on DB transfers