HMRC has published the following:
Debarring of HMRC
Change of policy by HMRC
Jurisdiction of the FTT in relation to APNs
The government has published 49 resolutions for the second 2017 Finance Bill, incorporating the 34 retrospective measures listed on 14 July. The Treasury has also published a brief set of explanatory notes on these resolutions (see http://bit.ly/2v6fFpA).
The government has published final versions of the two sets of draft regulations setting out the regulatory and tax framework for new ‘multi-arrangement insurance special purpose vehicles’ (mISPVs), allowing insurance-linked securities (ILS) to be domiciled and traded in the UK.
HMRC has published an overview paper setting out the key accounting changes and tax considerations arising for companies transitioning from the financial reporting standard for smaller entities (FRSSE) and old UK GAAP, to FRS 105 ‘The financial reporting standard applicable to the micro-entit
The Department for Business, Energy and Industrial Strategy (BEIS) has updated its guidance on HMRC’s enforcement of the national minimum wage (NMW), providing clarification around when the NMW is payable for time when a worker is permitted to sleep.
The National Savings (Amendment) Regulations, SI 2017/787, introduce a definition of a ‘junior ISA account’ (JISA) into the principal regulations, to make the necessary provision for a new JISA offered by National Savings and Investments (NS&I).
HMRC has published its new strategy document, setting out core objectives to: