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Anti-money laundering
HMRC has updated its guidance on helping to prevent money laundering and terrorist financing for a trust or company service provider. It now reflects the regulations for money laundering supervision.
Research and development
The Research and Development (Prescribed Activities) Regulations SI 2023/293 provide details of activities that are or are not to be treated as research and development for the purposes of ITA 2007 s 1006 with reference to the Business Energy and Industrial Strategy guidelines 2023.
National Insurance
The Social Security (Contributions) (Amendment No 3) Regulations SI 2023/309 extend the deadline for paying voluntary National Insurance contributions for tax years between 6 April 2006 and 5 April 2016 to 31 July 2023.
Mexico
Mexico has deposited its instrument of ratification for the multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting which now covers around 1 850 bilateral tax treaties. The convention will enter...
