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In brief: 27 June 2024

24 June 2024
Issue: 4942 / Categories: News

Anti-money laundering

HMRC has updated its list of businesses that have not met their obligations under the 2017 regulations.


The CIOT has released its second memorandum on the proposed changes to the domicile rules from April 2025. It covers the inheritance tax proposals and highlights some of the technical issues that will arise.


The Organisation for Economic Development and Co-operation inclusive framework on base erosion and profit shifting (BEPS) has published supplementary elements relating to the report on amount B of Pillar One as well as guidance to ensure consistent implementation and application of the global minimum tax under Pillar Two.

Employee travel

HMRC has updated the entry for ‘P87’ in its glossary of terms for tax and National Insurance contributions for employee travel to remove mention of form P810.


HMRC has published temporary guidance in connection with temporary issues with licence data flows between the customs declaration service and the Department...

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