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Finance Act
The Finance Bill received royal assent on 22 February and is now the Finance Act 2024.
Pillar one
The Organisation for Economic Co-operation and Development/G20 inclusive framework on base erosion and profit shifting has published a progress report on amount B of Pillar One which provides a simplified and streamlined approach to the application of the arm’s length principle to baseline marketing and distribution activities.
VAT one stop shop
HMRC has published various new guidance pages on the VAT import one stop shop scheme.
Agent Update available
Agent Udate 117 has been published. It contains various updates on PAYE National Insurance annual tax on enveloped dwellings VAT and making tax digital.
Transparent regimes
The Council of the EU has removed the Bahamas Belize Seychelles and Turks and Caicos Islands from the EU...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
