#Find out about current Corporation Tax issues and any recent changes to guidance and information.http://www.hmrc.gov.uk/life-assurance/rc-brief-4-13-add.pdfHMRC publishes answers to frequently asked questions on the impact of Revenue and Customs Brief 04/13 on life insurance companies.Tue, 18 Jun 2013 00:00:00 GMT2013-06-18T00:00:00Zhttp://www.hmrc.gov.uk/rates/cg-indexation-allowance/apr13-ct-cgains.pdfTables showing the Indexation Allowance for assets disposed of in April 2013 are now available.Tue, 18 Jun 2013 00:00:00 GMT2013-06-18T00:00:00Zhttp://www.hmrc.gov.uk/rates/cg-indexation-allowance/mar13-ct-cgains.pdfTables showing the Indexation Allowance for assets disposed of in March 2013 are now available.Tue, 18 Jun 2013 00:00:00 GMT2013-06-18T00:00:00Zhttp://www.legislation.gov.uk/uksi/2013/1411/contents/madeThe Offshore Funds (Tax) (Amendment No. 2) Regulations 2013.Fri, 14 Jun 2013 00:00:00 GMT2013-06-14T00:00:00Zhttp://www.legislation.gov.uk/uksi/2013/1401/contents/madeThe Stamp Duty and Stamp Duty Reserve Tax (Collective Investment Schemes) (Exemptions) Regulations 2013.Thu, 13 Jun 2013 00:00:00 GMT2013-06-13T00:00:00Zhttp://www.legislation.gov.uk/uksi/2013/1402/contents/madeThe Value Added Tax (Finance) Order 2013.Thu, 13 Jun 2013 00:00:00 GMT2013-06-13T00:00:00Zhttp://www.legislation.gov.uk/uksi/2013/1400/contents/madeThe Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) Regulations 2013.Thu, 13 Jun 2013 00:00:00 GMT2013-06-13T00:00:00Zhttp://www.legislation.gov.uk/uksi/2013/1388/contents/madeThe Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013.Thu, 13 Jun 2013 00:00:00 GMT2013-06-13T00:00:00Zhttp://www.hmrc.gov.uk/taxtreaties/news/netherlands-dt-bank-taxes.htmA Double Taxation Convention (Bank Taxes) between the UK and the Netherlands was signed in London on 12 June 2013.Thu, 13 Jun 2013 00:00:00 GMT2013-06-13T00:00:00Zhttp://www.legislation.gov.uk/uksi/2013/1406/contents/madeThe Investment Trust (Approved Company) (Tax) (Amendment) Regulations 2013.Wed, 12 Jun 2013 00:00:00 GMT2013-06-12T00:00:00Zhttp://www.hmrc.gov.uk/taxtreaties/news.htmHM Revenue & Customs announces details of the UK's treaty negotiating priorities for the year to 31 March 2014.Wed, 12 Jun 2013 00:00:00 GMT2013-06-12T00:00:00Zhttps://www.gov.uk/government/consultations/pensions-tax-relief-individual-protection-from-the-lifetime-allowance-chargeHM Revenue & Customs have published a consultation document on Individual Protection for comments by 2 September 2013.Mon, 10 Jun 2013 00:00:00 GMT2013-06-10T00:00:00Zhttp://www.legislation.gov.uk/uksi/2013/1388/contents/madeThe Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013.Thu, 06 Jun 2013 00:00:00 GMT2013-06-06T00:00:00Zhttp://www.legislation.gov.uk/uksi/2013/1401/contents/madeThe Stamp Duty and Stamp Duty Reserve Tax (Collective Investment Schemes) (Exemptions) Regulations 2013.Thu, 06 Jun 2013 00:00:00 GMT2013-06-06T00:00:00Zhttp://www.legislation.gov.uk/uksi/2013/1402/contents/madeThe Value Added Tax (Finance) Order 2013.Thu, 06 Jun 2013 00:00:00 GMT2013-06-06T00:00:00Zhttp://www.legislation.gov.uk/uksi/2013/1400/contents/madeThe Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) Regulations 2013.Thu, 06 Jun 2013 00:00:00 GMT2013-06-06T00:00:00Zhttps://www.gov.uk/government/consultations/modernising-the-taxation-of-corporate-debt-and-derivative-contractsHMRC has published a consultation document as part of its review of the rules governing the taxation of corporate debt (loan relationships) and derivative contracts for comment by 29 August 2013.Thu, 06 Jun 2013 00:00:00 GMT2013-06-06T00:00:00Zhttp://www.hmrc.gov.uk/drafts/cfc.htmUpdated guidance on the new CFC rules is being published today. It comprises new documents on clearance procedures and the adaptation of the CFC rules for foreign permanent establishment exemption and updated draft guidance on The Overview and Chapters 3, 4, 5, 6, 7, 8, 9, 11, 12, 13, 14, 16, 17, 18, 19, 20 and 22.Tue, 04 Jun 2013 00:00:00 GMT2013-06-04T00:00:00Zhttp://www.hmrc.gov.uk/news/ct-pay-repay.htmHow to make sure you get any repayments due for an earlier accounting period, and payments you make to HM Revenue & Customs are allocated correctly.Tue, 04 Jun 2013 00:00:00 GMT2013-06-04T00:00:00Zhttp://www.hmrc.gov.uk/drafts/index.htmHM Revenue & Customs has published a technical note, which includes draft Regulations for amending the Exchange Gains and Lossses (Bringing into Account Gains and Losses) Regulations 2002 and Explanatory Memorandum, for comment by 2 July 2013.Mon, 03 Jun 2013 00:00:00 GMT2013-06-03T00:00:00Zhttps://www.gov.uk/government/consultations/community-amateur-sports-clubs-casc-schemeHM Revenue & Customs have published a consultation paper on amending the qualifying conditions for Community Amateur Sports Clubs for comments by 12 August 2013.Mon, 03 Jun 2013 00:00:00 GMT2013-06-03T00:00:00Zhttps://www.gov.uk/government/consultations/strengthening-the-code-of-practice-on-taxation-for-banksHMRC has published a consultation entitled Strengthening the Code of Practice on Taxation for Banks for comment by 16 August 2013.Fri, 31 May 2013 00:00:00 GMT2013-05-31T00:00:00Zhttp://www.hmrc.gov.uk/fatca/index.htmHM Revenue & Customs has published regulations, a Tax Information and Impact Note and guidance.Fri, 31 May 2013 00:00:00 GMT2013-05-31T00:00:00Zhttp://www.hmrc.gov.uk/news/ukres-acct-switz.htmUK residents with accounts or investments in Switzerland have until 31 May 2013 to let their bank know if they are opting to pay a witholding tax or have their details passed to HMRC.Thu, 30 May 2013 00:00:00 GMT2013-05-30T00:00:00Zhttp://www.hmrc.gov.uk/cnr/dtt-passport-scheme.htmHMRC is announcing important changes to its Double Taxation Treaty Passport Scheme.Thu, 30 May 2013 00:00:00 GMT2013-05-30T00:00:00Zhttp://www.hmrc.gov.uk/drafts/fund-management.htmFollowing the issue of a Written Ministerial Statement on 21 May 2013, HM Revenue & Customs has published two draft Statutory Instruments for comment by 25 June 2013.Wed, 29 May 2013 00:00:00 GMT2013-05-29T00:00:00Zhttp://www.hmrc.gov.uk/seedeis/faq.htmA list of frequently asked questions has been added to the SEIS guidance.Tue, 28 May 2013 00:00:00 GMT2013-05-28T00:00:00Zhttp://www.hmrc.gov.uk/gaar/advisory-panel.htmHM Revenue & Customs has published the terms of reference for the GAAR Advisory Panel, along with an advert inviting applications for members of the panel.Fri, 24 May 2013 00:00:00 GMT2013-05-24T00:00:00Zhttp://www.hmrc.gov.uk/life-assurance/manual.htmHM Revenue & Customs has published interim guidance on the new tax regime for life companies covering transitional issues and rules on identifying protection business.Thu, 23 May 2013 00:00:00 GMT2013-05-23T00:00:00Zhttp://www.mynewsdesk.com/uk/hm-revenue-customs-hmrc/pressreleases/no-safe-havens-for-offshore-tax-cheats-864123HM Revenue & Customs has issued a news release outlining its work with the US and Australian authorities as part of an international approach to tackle offshore tax cheats.Thu, 09 May 2013 00:00:00 GMT2013-05-09T00:00:00Zhttp://www.mynewsdesk.com/uk/hm-revenue-customs-hmrc/pressreleases/no-safe-havens-for-offshore-tax-cheats-864123HM Revenue & Customs has issued a news release outlining its work with the US and Australian authorities as part of an international approach to tackle offshore tax cheats.Thu, 09 May 2013 00:00:00 GMT2013-05-09T00:00:00Zhttp://www.hmrc.gov.uk/drafts/itc.htmHM Revenue & Customs has published a draft Statutory Instrument to amend The Investment Trust (Approved Company) (Tax) Regulations 2011 and Explanatory Memorandum, for comment by 28 May.Wed, 01 May 2013 00:00:00 GMT2013-05-01T00:00:00Zhttp://www.hmrc.gov.uk/news/single-compliance.htmHM Revenue & Customs has agreed to change their approach for customers who want their authorised agent to act on their behalf.Wed, 01 May 2013 00:00:00 GMT2013-05-01T00:00:00Zhttp://www.legislation.gov.uk/uksi/2013/715/contents/madeThe Loss of Tax Credits Regulations 2013.Tue, 30 Apr 2013 00:00:00 GMT2013-04-30T00:00:00Zhttp://www.hmrc.gov.uk/manuals/saimmanual/updates/saim-guidance.pdfComments are sought on draft amendments to the guidance in the HMRC Savings and Investment Manual to reflect legislation in Finance Bill 2013 on interest in kind, interest included in compensation payments, specialty debt and disguised interest.Mon, 29 Apr 2013 00:00:00 GMT2013-04-29T00:00:00Zhttp://www.hmrc.gov.uk/ct-drafts/ct-forms.htmHM Revenue & Customs has published a new draft CT600 Guide for software developers, which contains changes announced in the 2013 Budget. Please read the important note about the status of draft forms.Mon, 29 Apr 2013 00:00:00 GMT2013-04-29T00:00:00Zhttp://www.legislation.gov.uk/uksi/2013/759/contents/madeThe Finance Act 1995, Section 55 (Appointed Date) Order 2013.Tue, 16 Apr 2013 00:00:00 GMT2013-04-16T00:00:00Zhttp://www.legislation.gov.uk/uksi/2013/744/contents/madeThe Finance Act 2012, Schedule 22 (Reduction of Supplementary Charge for Certain Oil Fields) (Appointed Day) Order 2013.Tue, 16 Apr 2013 00:00:00 GMT2013-04-16T00:00:00Zhttp://www.hmrc.gov.uk/trusts/agents/changes-return12-13.pdfA guidance note outlining the main changes to the return and supporting notes.Mon, 15 Apr 2013 00:00:00 GMT2013-04-15T00:00:00Zhttp://www.hmrc.gov.uk/ct/online-filing-two-years-on.pdfHM Revenue & Customs has published a note summarising the outcome of the first two years since online filing became mandatory for virtually all Company Tax Returns, and gives advice on some key issues for the future.Mon, 15 Apr 2013 00:00:00 GMT2013-04-15T00:00:00Zhttp://www.hmrc.gov.uk/briefs/company-tax/brief0613.htmThis Brief provides guidance on the application of the flagging rules for tonnage tax in 2013.Fri, 12 Apr 2013 00:00:00 GMT2013-04-12T00:00:00Zhttp://www.hmrc.gov.uk/rates/cg-indexation-allowance/jan13-cg-gains.pdfTables showing the Indexation Allowance for assets disposed of in January 2013 are now available.Wed, 03 Apr 2013 00:00:00 GMT2013-04-03T00:00:00Zhttp://www.hmrc.gov.uk/rates/cg-indexation-allowance/feb13-cg-gains.pdfTables showing the Indexation Allowance for assets disposed of in February 2013 are now available.Wed, 03 Apr 2013 00:00:00 GMT2013-04-03T00:00:00Zhttp://www.hmrc.gov.uk/news/it-upgrade-april.htmHMRC online service planned maintenance work.Tue, 02 Apr 2013 00:00:00 GMT2013-04-02T00:00:00Zhttp://www.hmrc.gov.uk/gaar/advisory-panel.htmAppointment of the Chair of the Advisory Panel, and update on the publication of HMRC's GAAR guidance.Thu, 28 Mar 2013 01:00:00 GMT2013-03-28T01:00:00Zhttp://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_PROD1_026876&propertyType=documentFind out if the changes to Corporation Tax reliefs, rates and allowances may affect submission of your Company Tax Return online.Wed, 20 Mar 2013 01:00:00 GMT2013-03-20T01:00:00Zhttp://www.legislation.gov.uk/uksi/2013/464/contents/madeThe Capital Allowances (First-year Tax Credits) Order 2013 extending capital allowances first-year tax credits to 31 March 2018 comes into effect from 28 March 2013.Mon, 18 Mar 2013 01:00:00 GMT2013-03-18T01:00:00Zhttp://www.legislation.gov.uk/uksi/2013/460/contents/madeThese regulations make changes to ensure that building societies core tier one deferred share capital is taxed in the same way as ordinary share capital.Mon, 18 Mar 2013 01:00:00 GMT2013-03-18T01:00:00Zhttp://www.legislation.gov.uk/uksi/2013/463/contents/madeThe Tax Law Rewrite Acts (Amendment) Order 2013.Mon, 18 Mar 2013 01:00:00 GMT2013-03-18T01:00:00Zhttp://www.hmrc.gov.uk/taxtreaties/news/norway-spain-uk-dt.htmNew comprehensive Double Taxation Conventions with Norway and Spain were signed on 14 March 2013.Thu, 14 Mar 2013 01:00:00 GMT2013-03-14T01:00:00Z