In brief: 30 June 2022

Research and development

The Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order SI 2022/690 removes the Lomonosov Moscow State University from the list of qualifying bodies payments to which are eligible for research and development tax credits and reliefs.

tinyurl.com/si2022690

Tax certainty

The Organisation for Economic Co-operation and Development has published responses to the consultation on tax certainty aspects under amount A of pillar one to assist members in further refining and finalising the relevant rules.

tinyurl.com/oecdpillar1res

Congo

The Republic of the Congo has become the 165th member of the global forum on transparency and exchange of information for tax purposes.

tinyurl.com/oecdcongo

Stamp duty

HMRC has published draft regulations that would allow it to serve notices or other documents to a company’s registered office and the purchaser’s address provided on a company’s land transaction return. Comments are welcome and should be received...