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A quick guide to recent additions to the HM Revenue & Customs website.

Week ending 9 November

What’s new?

• Information on planned Statutory Payment changes - This update provides information about action being planned following the Judgement in Thorn Baker, an update on the implementation of APL&P and the extension of SMP & SAP to 52 weeks and other forthcoming SP changes;
• Pensions Tax Simplification Newsletter 31;
• Tax Law Rewrite - rewrite of Corporation tax: Draft clauses and explanatory notes on charitable companies, company reconstructions without change in ownership, loss relief, and community investment tax relief, have been published for public consultation;
• Anti Avoidance Group: Disclosure of Tax Avoidance Schemes - updated pages following publication of further Regulations;
• The shares of negligible value list has been updated to 31 October 2007;
• The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2007 (SI 2007/3175) and Explanatory Memorandum;
• The Corporation Tax (Implementation of European Mergers Directive) Regulations 2007 (SI 2007/3186), Technical Note and Explanatory Memorandum;
• The Finance Act 2007 (Sections 82 to 84 and Schedule 23) (Commencement) Order 2007 (S.I. 2007/3166);
• HMRC Sustainable Development Report 2004-2007 - a report on HMRC performance between 2004 and 2007 against the Government's Sustainable Operations targets;
• HMRC Brief 65/07 - This brief announces that HMRC have withdrawn from the appeal in JP Morgan Fleming Claverhouse Trust plc;
• HMRC Brief 66/07 - This brief sets out HMRC’s policy on the VAT treatment of the construction, and first major interest grant of, ‘independent living’ units within the curtilage or grounds of residential care homes;
• VAT Notice 340, Update 4, October 2007: Importing scientific instruments free of duty and VAT;
• VAT Notice 341,Update 4, October 2007: Importing donated medical equipment free of duty and VAT;
• VAT Notice 364, Update 4, October 2007: Importing decorations and awards free of duty and VAT; and
• VAT Notice 365, Update 4, October 2007: Importing animals for scientific research free of duty and VAT.

Manuals updated in November
Savings and Investment Manual
Insolvency Manual
Capital Gains Manual

Links
HMRC: What’s new
HMRC: Working Together: What's new
HMRC: Tax credits: What's new
HMRC: Online Services: News