HMRC has published the following:
Claim for losses
Taxpayers’ rights under the Liechtenstein disclosure facility
Appeal struck out
The EU Parliament’s ECON committee has called for the CCCTB to be implemented by the end of 2020, in a substantially tougher form than the Commission’s original proposal.
The Social Security (Contributions) (Amendment No. 2) Regulations, SI 2018/257, apply new NICs rules to payments-in-lieu-of-notice and protect certain third-party employers from liability to NICs under the disguised remuneration loan charge.
HMRC is consulting until 28 March 2018 on draft regulations to update and replace the 1995 regulations concerning the taxation of investment returns from basic life assurance and general annuity business (BLAGAB), where life insurance companies reinsure this business with a reinsurance company.
The Capital Allowances (Energy-saving Plant and Machinery) Order, SI 2018/268, brings into force the revised energy technology criteria list and energy technology product list with effect from 22 March 2018.
The Income Tax (Pay As You Earn) (Amendment) Regulations, SI 2018/267, provide for various changes taking effect from 6 April 2018, including the new PAYE settlement agreement (PSA) process.
These regulations cover:
The Enactment of Extra-Statutory Concessions Order, SI 2018/282, puts four existing ESCs on a statutory footing with effect from 6 April 2018. These are: