The chapter on Procurement Fraud has been updated to include more information on the different types of procurement fraud, cybercrime and how to spot and prevent procurement fraud.
Housing Association Finance
Deloitte has reviewed and updated the Value Added Tax chapter on behalf of CIPFA and the National Housing Federation. The chapter includes a guide to the registration process and the responsibilities of housing associations, and highlights areas of complication that housing associations might encounter. The later sections cover the treatment of self-discovered errors, mistakes and discovery assessments made by HMRC, and outline the appeals procedure and HMRC’s approach to dealing with tax avoidance.
The chapter Right to Buy and Right to Acquire has been updated, providing a summary of the government’s intention to extend the right to buy to housing association tenants, through a voluntary agreement reached with the sector, and there is also a brand new section on Right to Shared Ownership. (This chapter was formerly just named Right to Buy.)
Guide to the Council Tax England
Statutory Instrument 2019/1367 has been added to Guide to the Council Tax England and Guide to the Council Tax Wales.
S.I. 2019/1367 The Magistrates' Courts (Amendment) Rules 2019 amends the Magistrates' Court Rules 1981 and come into force on Wednesday 1 January 2020.
Government Grants and Business Rates Retention
The Section 31 Grants chapter has been updated, and now includes new information on social care grants, the business rates Levy Account, road funding and the reimbursement of impact of tax changes under business rates retention.
The Principles of Collection Fund Accounting chapter has also been given a refresh, with minor content updates throughout.
The Pensions stream has been fully reviewed and updated, including new information on the PWC report on academies in the LGPS in the Introduction, recent developments in the McCloud case under LGPS Reform and Review, and detail on the FRC Stewardship Code for 2020 under Managing Investments.