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Pillar one
Multinational enterprises will not have to collect ‘disproportionately burdensome’ data on themselves to determine where they should be taxed under the pillar one rules reallocating taxing rights the Organisation for Economic Co-operation and Development confirmed when it released draft rules.
Rates for 2022-23
HMRC has published the 2022-23 rates and thresholds for employers.
Stamp duty
The Stamp Duty and Stamp Duty Reserve Tax (LCH SA) Regulations SI 2022/102 give relief from stamp duty and stamp duty reserve tax for securities that are transferred to the LCH SA clearing house its clearing participants or its nominees when the purpose of the transfer is the onward clearing of those securities to the ultimate purchaser. They come into force on 28 February 2022.
POTAS
HMRC has updated its promoters of tax avoidance schemes (POTAS) guidance to reflect updates introduced by Finance Act...
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