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In brief: 17 August 2023

© Copyright LexisNexis 2024. All rights reserved.

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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In brief: 17 August 2023

© Copyright LexisNexis 2024. All rights reserved.

14 August 2023

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...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

Issue:

4901

Categories: News [1]

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