The ICAEW has published HMRC’s replies to queries on the new deemed domicile legislation, particularly in relation to trusts.
The draft Individual Savings Account (Amendment No 2) Regulations 2017 establish lifetime ISAs with effect from 6 April 2017.
The Social Security (Reciprocal Agreements) Order, SI 2017/159, amends references in current reciprocal social security agreements with other countries, to take account of the new bereavement support payment, which replaces a number of existing benefits in the UK from 6 April 2017.
HMRC has announced in its latest Agent update newsletter that Finance Bill 2017 will be published on Monday 20 March.
The Office of Tax Simplification is on course to deliver interim reports on its reviews of VAT and stamp duty in time for the Spring Budget on 8 March. There will be a further call for evidence before publication of the final reports in advance of the Autumn Budget.
HMRC has published the following:
Did a provision of the Sixth Directive have direct effect?
Can a transfer of land in lieu of payment of tax be subject to VAT?
Late appeals and case management
Had the taxpayer been careless?