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India protocol
A protocol to the double taxation agreement between the UK and India was signed in London on 30 October 2012. It updates the existing agreement of 1993. The protocol will enter into force once both countries have completed their legislative procedures
USACT
Draft legislation on the corporation tax treatment of unrelieved surplus advance corporation tax (USACT) has been published by HMRC for consultation. Comments should be sent by 18 January.
Pensions
The October edition of HMRC’s pensions newsletter is now available. It includes information about changes to the pension schemes area of HMRC’s website and an update on the relief at source project.
Patent box
HMRC have published a draft statutory instrument concerning the rights to which part 8A of the CTA 2010 applies (profits arising from the exploitation of patents etc) and explanatory memorandum for comment by 4 December.
SDLT
As a result of feedback the guides for completing forms SDLT1 and SDLT4 have been reviewed and updated.
