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In brief: 13 July 2023

10 July 2023
Issue: 4896 / Categories: News

Finance Bill progress

Finance (No.2) Bill 2023 completed its remaining stages in the House of Lords on 4 July and is on course for royal assent before 20 July.

tinyurl.com/y5zx3ya7


Retained EU Law Bill

The Retained EU Law (Revocation and Reform) Bill 2022/23 that gives domestic legislation priority over retained direct EU legislation from the end of 2023 has received royal assent.

tinyurl.com/4hs46ur4


Economic crime levy

HMRC has published a new guidance page on how to submit a return for the economic crime levy, the first returns being required by 30 September.

tinyurl.com/y5zx3ya7


Gilt-edged securities

The Taxation of Chargeable Gains (Gilt-edged Securities) Order SI 2023/710 specifies seven Treasury gilts as ‘gilt-edged securities’ and are not therefore subject to capital gains tax or, for companies, corporation tax.

tinyurl.com/3h4ptst7


National Insurance

The Social Security (Contributions) (Amendment No 4) Regulations SI 2023/751 that extend the deadline for paying voluntary National Insurance contributions for tax years between 6 April 2006 and 5 April 2018 to 5 April 2025 come into force on 26 July.

tinyurl.com/si2023751


Pension schemes newsletter

The June newsletter 151 provides articles on the annual allowance calculator, the abolition of the lifetime allowance and managing pension schemes service.

tinyurl.com/2p8ezj5v


One stop shop scheme

HMRC has published a notice on how to notify changes to information supplied on an application for registration for the one stop shop scheme.

tinyurl.com/26w995uh

Issue: 4896 / Categories: News
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