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 Regulations were placed on the HMRC website in the past month, including the following.

Regulations

  • The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2007.
  • The Hydrocarbon Oil Duties (Sulphur-free Diesel) (Hydrogenation of Biomass) (Reliefs) (Amendment) Regulations 2007.
  • The Social Security (Contributions) (Amendment No. 7) Regulations 2007
  • 2006-12 The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) (Amendment) Regulations 2007.

Orders

  • The International Mutual Administrative Assistance in Tax Matters Order 2007.

Also, comments were invited on draft regulations on property securitisation companies and draft regulations on insurance special purpose vehicles.