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In brief: employment status; non-residents; ATED; stock exchange; estates; fuel; 0% rate

10 March 2015
Issue: 4492 / Categories: News

Employment status

Office of Tax Simplification published its report on employment status. It recommends improvements including better guidance and help on what action a business should take.

Non-residents

Guidance on capital gains tax for non-residents who dispose of UK residential property has been published. The new regime comes into force on 6 April.

Employment status

Office of Tax Simplification published its report on employment status. It recommends improvements including better guidance and help on what action a business should take.

Non-residents

Guidance on capital gains tax for non-residents who dispose of UK residential property has been published. The new regime comes into force on 6 April.

ATED

HMRC have updated the guidance on annual tax on enveloped dwellings to include the increased charges and filing obligations that apply from 1 April.

Stock exchange

Euronext London has been designated as a recognised stock exchange.

Estate tax

A new measure will remove the requirement for beneficiaries under a qualifying life insurance policy to provide a statement containing prescribed information. It will apply if the policy has
no further premiums payable and beneficial ownership is transferred in certain circumstances.

Fuel duty

Revenue and Customs Brief 3 (2015) gives information about a new scheme for retailers and consumers of unleaded petrol and diesel for use as road fuel within certain
areas.

Starting rate

HMRC have published a briefing to explain who the new 0% starting tax rate will affect and how it will work.

Issue: 4492 / Categories: News
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