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FATCA definitions
HMRC have produced a list of the material changes made to their Foreign Account Tax Compliance Act (FATCA) guidance in the August update.
Spacecraft
HMRC have published a draft statutory instrument and tax information and impact note amending Finance Act 1994 Sch 7A to introduce an insurance premium tax exemption for certain insurance contracts for spacecraft.
FATCA definitions
HMRC have produced a list of the material changes made to their Foreign Account Tax Compliance Act (FATCA) guidance in the August update.
Spacecraft
HMRC have published a draft statutory instrument and tax information and impact note amending Finance Act 1994 Sch 7A to introduce an insurance premium tax exemption for certain insurance contracts for spacecraft.
Autumn statement
The chancellor of the Exchequer will give the autumn statement on 3 December 2014.
Barristers
Public Notice 700/44 Barristers and Advocates has been revised to reflect the introduction of an online system for deregistering from VAT and some changes to office addresses.
Stamp duty
From 1 October 2014, taxpayers filing a return on paper (form SDLT1, SDLT3 and/or SDLT4) must enter a valid local authority code. Failure to do so will result in HMRC rejecting the return.
Self billing
Notice 700/62 has been revised and cancels and replaces the July 2013 version. Details of changes to the previous version can be found in paragraph 1.2.
Offshore funds
The list of reporting offshore funds has been updated to include the funds that have entered the reporting fund regime as at 8 September 2014.
