Developments of interest this week are outlined below.

• A list of upcoming tax tribunal appeal hearings, including details of previous cases has been published. Details of VAT appeals that HMRC has lost and that may have implications for other businesses is also available
• Updated VAT Notice 700/12 (how to fill in and submit your VAT Return) is available
• HMRC has updated the list (List 3) of professional bodies and learned societies, approved by HMRC for the purpose of Section 344 ITEPA 2003 (allowable deductions from earnings for fees and subscriptions paid to professional bodies/learned societies).
• Updated form NRL1i should be used by non-resident landlords who wish to receive UK rental income without deduction of UK tax
• Updated detailed guidance notes on community amateur sports clubs are available
• An updated list of overseas corporate lenders who are recognised passport holders under the Double Taxation Treaty Passport Scheme register is available
• Updated guidance on the process that social enterprises must follow to enable their investors to make a claim to Social Investment Tax Relief has been published
• The Exchequer Secretary to the Treasury has recently written to the Office of Tax Simplification (OTS) on several matters including advising that 17 of the OTS recommendations on employment status have been accepted with a further six being considered. The OTS is also undertaking a survey on the closer alignment of income tax and NIC.
• The 2015/16 rates and thresholds for employers has been published
• Use form VAT65A to reclaim VAT paid in an EU state when a business is not registered in any EU state. A notice explaining about claiming a refund of VAT incurred in EU countries is also available
• Updated guidance on the diverted profits tax which was introduced on 1 April 2015 is available
• Use form CT R&D (AA) to apply for Advance Assurance for Research and Development tax relief
• Advisory fuel rates which apply from 1 December are available
• Use form P46(Car) if you’re an employer and need to tell HMRC you have provided or withdrawn a car for an employee’s private use
• On 1 December, the Financial Reporting Council (FRC) announced that it will conduct a thematic review of companies’ tax reporting to encourage more transparent recording of the relationship between the tax charges and accounting profit. The FRC will write to a number of FTSE 350 companies prior to their year-end, informing them that a review will be carried out of the tax disclosures in their next published reports
• The statutory instrument setting the level of the standard meal allowances for the purposes of the new business expenses exemption (which takes effect from 6 April 2016) has been published
• Draft legislation has been published which covers the changes to corporation tax (CT) instalment payments for very large companies. A tax information and impact note explaining the changes is also available
• Revenue and Customs Brief 21 (2015) announces a change to the British Standard for caravans. This ensures that sales of caravans designed for all year round occupation (‘residential caravans’) continue to benefit from the VAT zero-rate. A tax information and impact note on VAT: maintaining the zero-rate for residential caravans and the new legislation in The Value Added Tax (Caravans) Order 2015 have also been published
• A number of updated forms have been published:- Flexibly accessed pension payment: repayment claim (tax year 2015 to 2016) (P55), Income Tax: repayment claim when small pension taken as a lump sum (P53), Income Tax: claim for repayment of tax when you’ve stopped working and flexibly accessed your pension, National Insurance: application for refund of Class 4 National Insurance contributions (CA5610), Self Assessment: claim to reduce payments on account (SA303), National Insurance: application for deferment of payment of Class 1 National Insurance contributions (CA72A), National Insurance: working in 2 or more countries in the European Economic Area (CA8421i), Income Tax: claiming tax back when you have stopped working (P50), Income Tax: leaving the UK – getting your tax right (P85) and National Insurance: application for a refund of Class 2 National Insurance contributions (CA8480)
• Find out if you need to register for the alcohol wholesaler registration scheme (AWRS). A compliance factsheet providing information about compliance checks and penalties under the AWRS is also available
• Agent Update 51 has been published