In brief: 17 August 2023

14 August 2023

Issue: 4901 / Categories: News

R&D

HMRC has published directions under SI 2003/282 regulations 3 and 10 in relation to claims for research and development (R&D). They apply to a claim notification under CTA 2009 s 1142A additional information under FA 1998 Sch 18 para 83EA and an amendment to a company tax return.

tinyurl.com/hmrcsi2003282

Alcohol duty

HMRC has published the outcome of the consultation on draft regulations relating to the first phase of changes under the alcohol duty review measure. No changes have been made as a result of the consultation.

tinyurl.com/hmrcalcoholdutyregs

Customs reform

HMRC has published an explanatory memorandum for proposed EU legislation within the scope of the UK/EU withdrawal agreement and the Windsor Framework. It discusses the Union Customs Code (UCC) redraft customs duty reforms and VAT rules for e-commerce (COM(23)262).

tinyurl.com/hmrcemcustoms

SAYE rates

The latest issue of HMRC’s Employment-Related Securities Bulletin...

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