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Remittance basis; Corporate debt; Mini one-stop shop; Contracting out.
Remittance basis
Guidance note: residence domicile and the remittance basis has been updated. The main amendments include an update for changes to the remittance basis introduced from 6 April 2015 and information about the capital gains tax extension to gains from sales and disposals of UK residential property by non-UK residents.
Corporate debt
HMRC have published proposed amendments to existing regulations as a consequence of a package of proposals to modernise the taxation of corporate debt and derivative contracts together with a draft explanatory memorandum for technical consultation. Comments should be emailed to oli.jones@hmrc.gsi.gov.uk by 30 October 2015.
Mini one-stop shop
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