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EMI share valuation
HMRC’s Employment Related Securities Bulletin 44 sets out the changes to the valuation agreement period for EMI options which was extended to 120 days from 1 March 2020 and will revert to 90 days on 1 December 2022.
Energy profits levy
The Energy (Oil and Gas) Profits Levy Act 2022 received royal assent on 14 July.
Plastic packaging tax
The first plastic packaging tax quarterly return is due on 29 July for the period 1 April to 30 June 2022.
Cryptoassets
The House of Commons Treasury Committee is calling for evidence on the potential risks and opportunities associated with the cryptoassets industry in the UK. Comments should be submitted by 12 September 2022.
Money laundering
Gibraltar has been added and Malta removed from the list of high-risk countries under the Money Laundering and Terrorist Financing (High Risk Countries)...
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