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

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

Regulations

  • The Climate Change Levy (General) (Amendment) Regulations 2007.
  • The Social Security (Contributions) (Amendment No. 9) Regulations 2007.
  • The Value Added Tax (Amendment) (No. 6) Regulations 2007.
  • The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007.
  • The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007.
  • The Income Tax (Benefits Received by Former Owner of Property) (Election for Inheritance Tax Treatment) Regulations 2007
  • The Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007 [Draft]

In addition, steps are being taken to amend the Fixed Term Employees (Prevention of less favourable treatment) Regulations 2002.

Orders

  • The Double Taxation Relief (Taxes on Income) (Switzerland) Order 2007 [Draft]
  • The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Faroes) Order 2007 [Draft]
  • The Finance Act 2006 (Climate Change Levy: Amendments and Transitional Savings in Consequence of Abolition of Half-rate Supplies) (Appointed Day) Order 2007.
  • The Finance Act 2007 (Climate Change Levy: Reduced-rate Supplies etc) (Appointed Day) Order 2007.
  • The Landfill Tax (Material Removed from Water) Order 2007.
  • The Gaming Duty (Additional Games) Order 2007.
  • The Value Added Tax (Special Provisions) (Amendment) Order 2007