Summer 2009 Newsletter Content Pot and kettle No more stealth Pensions hit A place in the sun Ready or not... Nice motor Making allowances Good times, bad times Tax-free checkup Three square meals Funny question Dividend rules OK? Too good to be true? Pay my friend Early EIS Mind the halfpennies Just the ticket Flat rate changes Foreign Service This year, next year Partial exemption Penalties Compliance checks Under their eye Howzat? Know your rights Discipline Don't be mean Redundancy Two sorts of absence Warranties

Foreign Service Anyone who supplies goods to customers in the rest of the EU is used to filing "European Sales Lists" (ESLs) - quarterly reports which set out the amount of the supplies and the VAT numbers of all the recipients. From 1 January 2010, these ESLs will have to be filed every month if you make more than £70,000 of EU sales of goods in a quarter, and the time limit for filing comes down from 42 days to 14 days (paper) or 21 days (e-filing). People who supply services to EU customers also come into the system for the first time. They will have to file ESLs as well, but only on a quarterly basis. These are big changes and those affected will have to plan carefully and in good time to make sure they can cope. If you want to discuss the rules, we can advise you.