A quick guide to recent additions to the HM Revenue & Customs website.
Week ending 2 March
- Charities and bond washing - HMRC has recently approached some charities about their potential liabilities under the bond washing legislation;
- Pensions Tax Simplification, Newsletter No 25;
- Share Schemes – EMI form EMI40(2007) now available;
- Stamp Taxes: Technical, Newsletter issue 4;
- Child Tax Credit and Working Tax Credit take-up rates 2004-05 published;
- The Draft Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 and Explanatory Memorandum;
- The Draft Social Security (Contributions) (Amendment No. 2) Regulations 2007;
- Distributing Offshore Funds - new updated list of certified funds as at 28 February 2007;
- VAT Notice 101: Deferring duty, VAT and other charges - Update 2 (March 2007);
- The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) (Amendment) Regulations 2007 (SI 2007/458); and
- The Tax and Civil Partnership Regulations 2007 (SI 21007/493) and Explanatory Memorandum – these regualtions make consequential amendmentss to the legislation governing the new pensions regime from 6 April 2006, so that references to “marrying” “marriage” and “spouse or ex-spouse” are updated to include civil partnerships and civil partners or former civil partners.