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 the past month, including the following.

Regulations

  • The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007
  • The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) (Amendment) Regulations 2007
  • The Tax and Civil Partnership Regulations 2007
  • The Social Security (Contributions) (Amendment No. 2) Regulations 2007 [Draft]
  • The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 [Draft]
  • The Transfer of the Northern Ireland Water Service (Tax) Regulations 2007.
  • The Value Added Tax (Amendment) (No.2) Regulations 2007.
  • The Social Security Contributions and Benefits Act 1992 (Modification of Section 10(7B)) Regulations 2007.
  • The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 10(7B)) Regulations 2007.
  • The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007.
  • The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2007.
  • The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007.
  • The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007.
  • The Taxation of Pension Schemes (Protected Rights and Pension Commencement Lump Sums) (Amendment) Regulations 2007.
  • The Registered Pension Schemes (Bridging Pensions) Regulations 2007.
  • The Tax Credits Up-rating Regulations 2007.
  • The Tax Credits (Miscellaneous Amendments) Regulations 2007.
  • The Energy-Saving Items Regulations 2007.
  • The Registered Pension Schemes (Block Transfers) (Permitted Membership Period) (Amendment) Regulations 2007.
  • The Income Tax (Qualifying Child Care) Regulations 2007.
  • The Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2007.
  • The Lottery Duty (Amendment) Regulations 2007.
  • The Business Premises Renovation Allowances Regulations 2007.
  • The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2007.
  • The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2007.
  • The Finance Act 2003, Paragraph 3(3) of Schedule 26, (Designated Transactions) Regulations 2007.
  • The Finance Act 1995, Section 127(12), (Designated Transactions) Regulations 2007.
  • The Landfill Tax (Amendment) Regulations 2007.
  • The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2007.
  • The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007.

Also, the draft Modification of the Rules of Existing Schemes (Amendment) regulation has been published.

Orders

  • The Registered Pension Schemes (Standard Lifetime and Annual Allowances) Order 2007.
  • The Tonnage Tax (Exception of Financial Year 2007) Order 2007.
  • The Value Added Tax (Increase of Registration Limits) Order 2007.
  • The Capital Gains Tax (Annual Exempt Amount) Order 2007.
  • The Income Tax (Indexation) Order 2007.
  • The Finance (No.2) Act 2005, Section 2(7), (Appointed Day) Order 2007.
  • The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007.
  • The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2007.
  • The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2007
  • The Child Benefit Up-rating Order 2007.
  • The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007.