.png)
.png)
Payroll giving
HMRC are consulting on draft regulations to reduce payroll giving donation handover time. The new rules in most cases will require payroll giving agents to hand over donations to charities within a maximum of 35, instead of, 60 days. The existing 60-day time limit will apply to money held in circumstances which do not meet the new conditions. The measure will have effect for money received by agents from 6 April 2014.
Latvia
Latvia joined the euro on 1 January 2014.
Payroll giving
HMRC are consulting on draft regulations to reduce payroll giving donation handover time. The new rules in most cases will require payroll giving agents to hand over donations to charities within a maximum of 35, instead of, 60 days. The existing 60-day time limit will apply to money held in circumstances which do not meet the new conditions. The measure will have effect for money received by agents from 6 April 2014.
Latvia
Latvia joined the euro on 1 January 2014.
Form 42
Form 42 (2014) Employment-Related Securities has been published.
Bond funds
Draft guidance on changes to the bond fund rules (CTA 2009, s 490 to s 497) has been published. This supplements draft Finance Bill 2014 legislation published for technical consultation on 17 January 2014. Comments are invited by 14 February 2014.
Landfill tax
HMRC have published Revenue and Customs Brief 2/14, giving information about a change in HMRC’s approach to claims for repayment of landfill tax following the judgment of the Court of Appeal in HMRC v Waste Recycling Group Ltd [2008] EWCA Civ 849.
Charities
HMRC have updated the guidance for when charities need to complete a tax return.
Transfer pricing
Statistics on HMRC’s performance on transfer pricing for the financial year 2012/2013 have been published.
