.png)
.png)
Powers
A revised summary of the legislation relating to HMRC’s powers, deterrents and safeguards that has been enacted and the date it comes into effect has been published.
Pensions
HMRC have published for comment further sets of draft regulations relating to the age 75 changes.
Ethiopia DTC
A first-time comprehensive double taxation convention (DTC) between the UK and the Federal Democratic Republic of Ethiopia was signed in London on 9 June 2011. It will enter into force once both countries have completed their legislative procedures.
Enquiry centres
New opening patterns have been introduced in some HMRC enquiry centres.
Patent box
A consultation on the introduction of a preferential regime for profits arising from patents, known as a patent box, has been published. Responses should be submitted by 2 September 2011.
