In brief: 28 September 2023

25 September 2023

Issue: 4906 / Categories: News

Tax report for G20

The Organisation for Economic Co-operation and Development secretary-general’s tax report to G20 leaders has been published.

tinyurl.com/oecdg20taxrep

Liverpool free zone

The Free Zone (Customs Site No 2 Liverpool) Designation Order SI 2023/1000 designates the Customs Site No 2 Liverpool as a special area for customs purposes – a free zone – and appoints Applied Nutrition Limited as the responsible authority.

tinyurl.com/si20231000

Pension schemes

The Registered Pension Schemes (Authorised Member Payments) Regulations SI 2023/1012 enable payments to be made to the holders of insurance policies whose entitlements have been reduced following the issuing of a ‘write-down order’ without incurring tax charges.

tinyurl.com/si20231012

VAT

The Value Added Tax (Drugs and Medicines) Order SI 2023/1006 applies a temporary zero rate of VAT to the supply of drugs and medicines in the UK to an individual for personal use in accordance with a patient group direction.

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