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Double tax treaties
 
The Financial Secretary to the Treasury Jane Kennedy has announced details of the UK's treaty negotiating priorities for the year to 31 March 2009 (see http://snipurl.com/3p7vr).
Overseas insurers and IPT
 
HMRC Brief 39/08 issued on 19 August (see http://snipurl.com/3p7vx) outlines revised procedures for non-UK-based insurers to register and account for insurance premium tax. It also explains the revised circumstances under which HMRC says it would seek to recover tax directly from an insured person. These changes were announced in Budget 2008 and came into effect from 21 July 2008.
SDLT exemption
 
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