In brief

Wales

The Land Transaction Tax (Administration) (Wales) Regulations SI 2018/2 come into force on 1 April 2018. They set out the conditions to be met for the Welsh  Revenue Authority to issue a certificate after receipt of a land transaction return and prescribe the evidence to be submitted when relief is claimed on alternative finance investment bonds.

Pensions

The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations SI 2018/5 take effect from 30 January 2018. From 6 April 2018 administrators must notify HMRC when a scheme becomes or ceases to be a master trust scheme.

Corporation tax

The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations SI 2018/9 have been laid before parliament. They come into force on 30 January and amend the rules on simplified arrangements for group relief claims to include...