
- The UK government has confirmed that it will bring forward legislation for a new Digital Services Tax (DST) to take effect from April 2020.
- HMRC has published draft IR35 regulations (to come into effect on 6 April 2020) and a summary of the responses received during the consultation process.
- A caravan is plant if it does not occupy a fixed site and is regularly moved as part of normal trade usage, even if it is only moved from its summer site to winter quarters.
- A caravan, which is provided mainly for holiday lettings on a holiday caravan site, is plant whether it is moved or not. Caravans occupying residential sites do not qualify for capital allowances.