HMRC is seeking views until 15 May 2015 on draft legislation and explanatory notes amending the rules for the tax-advantaged venture capital schemes announced at Budget 2015. The Budget announced a package of changes to the enterprise investment scheme (EIS) and venture capital trusts (VCTs):
Refusal to return a confiscated item
The Tonnage Tax (Training Requirement) (Amendment) Regulations, SI 2015/788, introduce an option for companies within the tonnage tax regime to provide training for three eligible rating trainees, in place of each eligible officer trainee for whom they would otherwise be required to provide trai
The Customs (Contravention of a Relevant Rule) (Amendment) Regulations, SI 2015/636, come into force on 2 April 2015 to update the range of contraventions of customs law to which civil penalties apply, and introduce a new customs civil penalty for travellers entering the UK from outside the EU wh
Fleming claims and transfers of hospitals
OUR PICK OF THIS WEEK'S CASES
The reduced rate of VAT and complex supplies
ECHR and double taxation
Customs duty classification of tuners
Customs duty classification of mastectomy bra
Originally published on 1 November 2012, Excise Notice 456 (Double Taxation Relief (DTR) for gambling duties) sets out the DTR provisions that apply to the gambling duties: general betting duty (GBD), pool betting duty (PBD) and remote gaming duty (RGD).