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 Hydrocarbon Oil (Marking) (Amendment) Regulations 2007.
  • The Control of Cash (Penalties) Regulations 2007.
  • The Goods Infringing the Olympics and Paralympics Association Rights (Customs) Regulations 2007.
  • The Value Added Tax (Amendment) (No. 3) Regulations 2007 [S.I. 2007 No. 1418].

Orders

  • The Stamp Duty Land Tax (The Finance Act 2003, Section 66 (Prescribed Statutory Provisions) Order 2007
  • The Value Added Tax (Administration, Collection and Enforcement) Order 2007 [S.I. 2007 No. 1421].
  • The Value Added Tax (Payments on Account) (Amendment) Order 2007 [S.I. 2007 No. 1420].
  • The Finance Act 2006, section 19, (Appointed Day) Order 2007 [S.I. 2007 No. 1419 (C.59)].
  • The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2007.

HMRC has published draft regulations in relation to Real Estate Investment Trusts (REITs).

The draft regulations are available at http://www.hmrc.gov.uk/finance_bill2007/drafts.htm.