Tax developments of interest are outlined below.

• A list of upcoming tax tribunal appeal hearings, including details of previous cases has been published
• The second issue of VAT Notes for 2016 is now available. VAT Notice 701/45: sport has been updated to reflect changes in the law with effect from 1 January 2015 relating to membership
• An updated list of overseas corporate lenders who are recognised passport holders under the Double Taxation Treaty Passport Scheme register is available
• Use form VAT769 to notify HMRC of the insolvency of a VAT-registered trader
• HMRC’s senior management organisation chart has been updated
• The May 2016 Pension schemes newsletter has been published. This newsletter contains important updates on the new tapered annual allowance for pension contributions and how to apply for interim fixed protection 2016 as a result of fall in the lifetime allowance to £1 million from 6 April 2016
• Use the online service or postal forms (P50Z) to claim an income tax refund when someone has stopped working and flexibly accesses their pension
• Updated forms relevant to the construction industry scheme are available:- Construction Industry Scheme: company registration (CIS305) and Construction Industry Scheme: partnership registration (CIS304)
• 480: Expenses and benefits – a tax guide explains the tax law relating to expenses payments and benefits received by directors and employees
• Minutes from the January 2016 meeting of the Business Forum on Tax and Competitiveness are available
• HM Treasury have added several new countries to the list of countries that have committed to the initiative to automatically exchange information on beneficial ownership
• Updated guidance on residence, domicile and the remittance basis is available