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Apportionment of membership fees cannot be retrospective

19 Mar 09

Under normal circumstances, the provision of a package of benefits by an organisation, in return for a membership subscription, would take the VAT treatment of the principal benefit, the other benefits being treated as ancillary.

EU discussions begin on UK working time opt-out

18 Mar 09

Talks have started in Brussels on whether the UK is to retain its opt-out from the EU’s Working Time Directive.

Tax return mistakes get new penalty system

18 Mar 09

HM Revenue and Customs (HMRC) has reminded taxpayers that a new penalty regime for tax errors is due to come into effect soon.

Changes to VAT appeals

17 Mar 09

From 1 April 2009, the process for handling VAT disputes is changing.

Recession to rule out compulsory equal pay reviews

17 Mar 09

The government is to be advised not to push ahead with the planned introduction of compulsory equal pay reviews in the forthcoming Equalities Bill.