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Social Security contributions
The Social Security (Contributions) (Amendment No 6) Regulations SI 2023/823 which exclude compensation payments made under the public service pensions remedy from the calculation of earnings for class 1 National Insurance purposes came into force on 9 August.
Transfer pricing
The Transfer Pricing Records Regulations SI 2023/818 introduce requirements for in-scope entities to prepare and retain standardised master file and local file transfer pricing records in line with the OECD.
Plant and machinery
HMRC has updated its guidance on working out the balancing charge when disposing a super-deduction or special rate first year allowance asset.
Double tax treaty
The Luxembourg parliament has approved for ratification the double tax convention between Luxembourg and the UK which was signed on 7 June 2022.
Oil and gas review
The Treasury has published a call for evidence seeking views on the evolving context of oil and gas production and how the design of the long term fiscal...
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