In brief: 16 November 2023

Scottish carer support

The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations SI 2023/1148 make amendments and modify ITEPA 2003 Part 10 and Sch 1 to provide that the Scottish carer support payment is a social security benefit chargeable to income tax and that no liability to income tax arises on certain other social security benefits specified in the regulations. They come into force on 19 November 2023.

tinyurl.com/si20231148

Mineral pricing

The Organisation for Economic Co-operation and Development and the Intergovernmental Forum on Mining Minerals Metals and Sustainable Development invite comments on a draft toolkit to support developing countries in addressing base erosion and profit-shifting risks when pricing minerals.

tinyurl.com/oecdigfcondoc

Luxembourg

The CIOT is asking HMRC to confirm its understanding in relation to the start of the new UK/Luxembourg double tax treaty – which was signed on 7 June 2022 – that the treaty...