成人影音

These Regulations are made to amend the National Minimum Wage Regulations 2015,

The UK Supreme Court (UKSC) has published a practice note issued by President of the Supreme Court and Chairman of the Judicial Committee, Lord Reed, on 22 January 2024, in respect of the UKSC and Judicial Committee of the Privy Council (JCPC). Lord Reed has noted that the UKSC and JCPC have made substantive changes in the UKSC and JCPC Practice Direction (PD) 3 on applications for permission to appeal; JCPC PD 4 on notice of appeal; UKSC and JCPC PD 6 on the appeal hearing; and UKSC and JCPC PD 7 on applications, documents, forms and order. These changes are effective from 22 January 2024.

HMRC has published pension schemes newsletter 155.

These Regulations designate areas in Humber as freeport tax site with effect from 13 February 2024.

These regulations amend regulation 33(3)(a) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to redefine 鈥淗igh-Risk Third Countries鈥� (鈥淗RTCs鈥�) as those countries identified by the Financial Action Task Force ("FATF鈥�) in the lists the FATF publish from time to time, as 鈥淗igh-Risk Jurisdictions Subject to a Call for Action鈥� and 鈥淛urisdictions Under Increased Monitoring鈥�.

22 January 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published Agent Update issue 116 (17 January 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has updated its guidance on National Insurance and social security contributions for workers moving between the UK and EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland.

HMRC has published details of a new Online service for employees to claim tax relief for expenses. In addition the reporting and paying of income Tax and Class 1A National Insurance Contributions (NICs) on benefits in kind via payroll software is to be mandated from April 2026

16 January 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

The CIOT has published Finance Bill 2023-24 briefings on Corporate Taxes, Evasion and Avoidance, and VAT excise.

The CIOT has responded to the HMRC鈥檚 technical consultation on the proposed amendments of the Construction Industry Scheme (CIS) regulations, which sets out exceptions to VAT compliance obligations to ensure that Gross Payment Status (GPS) is not refused or removed for minor errors, and exempt certain payments from landlords to tenants from the scope of the CIS.

8 January 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published a Lifetime allowance newsletter in December 2023 to update stakeholders on the latest news for pension schemes.

HMRC has updated its guidance on rates and thresholds for employers for 2023-24.

The Scottish Government published its 2024-25 Budget on 19 December 2023.

National Insurance Contributions (Reduction in Rates) Act 2023 received Royal Assent on 18 December 2023.

The Welsh Government published its draft Budget proposals for 2024-25 on 19 December 2023.

18 December 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

These regulations clarify in law  that domestic politically exposed persons (PEPs should be subject to a lesser extent of enhanced customer due diligence by firms regulated under the money laundering regulations (MLRs) in the absence of other risk factors.