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 Guardian's Allowance Up-rating Regulations 2007.
  • The Income Tax (Pay as You Earn) (Amendment) Regulations 2007.
  • The Social Security (Contributions) (Re-Rating) Consequential Amendment Regulations 2007.
  • The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses (Eurex Clearing AG) Regulations 2007.
  • The Social Security Contributions (Consequential Provisions) Regulations 2007.
  • The Social Security (Contributions) (Amendment No. 2) Regulations 2007.
  • The Social Security, Occupational Pension Schemes and Statutory Payments (Consequential Provisions) Regulations 2007.
  • The Social Security (Contributions) (Amendment No. 3) Regulations 2007.
  • The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2007.

Orders

  • The Finance Act 2006 (Section 94(5)) (PAYE: Retrospective Notional Payments-Appointment of Substituted Date) Order 2007
  • The Guardian's Allowance Up-rating Order 2007.
  • The Guardian's Allowance Up-rating (Northern Ireland) Order 2007.