TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

HMRC - New Regulations

A number of new Regulations and Orders have been placed on the HMRC website in December 2006, including the following:

Regulations

  • The Child Trust Funds (Amendment No. 3) Regulations 2006.
  • The Individual Savings Account (Amendment) Regulations 2006.
  • The Excise Duties (Road Fuel Gas) (Reliefs) (Revocation) Regulations 2006.
  • The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2006.
  • The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006
  • The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2006.
  • The Authorised Investment Funds (Tax) (Amendment) Regulations 2006.
  • The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2006.
  • The Real Estate Investment Trusts (Assessment and Recovery of Tax) (Amendment) Regulations 2006.
  • Small amendment to the wording of Regulation 22 of SI 2045/2005.
  • The Reporting of Savings Income Information (Amendment) Regulations 2006.
  • The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006.
  • The Value Added Tax (Amendment) (No. 3) Regulations 2006.
  • The Taxation of Securitisation Companies Regulations 2006.
  • The Petroleum Revenue Tax (Attribution of Blended Crude Oil) Regulations 2006.
  • The Tax and Civil Partnership Regulations 2006.
  • The Oil Taxation (Market Value of Oil) Regulations 2006.
  • The Overseas Life Insurance Companies Regulations 2006
  • The Lloyd's Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006
  • The Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2006.
  • The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) (No. 2) Regulations 2006.

Orders

  • The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2006.
  • The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Revocation) Order 2006.
  • The Finance Act 2004, Section 77(1) and (7), (Appointed Day) Order 2006.
  • The Income Tax (Indexation) (No.2) Order 2006.
  • The Mutual Assistance Provisions Order 2006.
  • The Exemption from Income Tax for Certain Interest and Royalty Payments (Amendment of Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2006
  • The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006.
  • The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006.
  • The Finance Act 2002, Schedule 26, (Parts 2 and 9) (Amendment) Order 2006.
  • The Insurance Companies (Corporation Tax Acts) (Miscellaneous Amendments) Order 2006.
  • The Finance Act 2006, Section 53(1) (Films and Sound Recordings) (Appointed Day) Order 2006.
  • The Insurance Companies (Corporation Tax Acts) (Amendment No. 2) Order 2006.
  • The Tax Credits Act 2002 (Commencement and Transitional Provisions) Order 2006