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Pensions regime; TIEAs; Toolkits revised; Machine games
Pensions regime
HMRC have published draft regulations relating to the restriction of pensions tax relief and the age 75 changes. Comments are due by 24 June 2011.
TIEAs
Tax information exchange agreements between the UK and the countries listed below entered into force on 19 May 2011.
- Antigua and Barbuda
- St Christopher & Nevis
- St Lucia
- St Vincent and the Grenadines.
Toolkits revised
HMRC have updated the toolkits covering National Insurance contributions and statutory payments, property income, and capital versus revenue expenditure.
Machine games
HM Treasury have published a consultation seeking views on the design characteristics of machine games duty. Comments should be sent by 26 July 2011.
