The Child Benefit (General) and Tax Credits (Miscellaneous Amendments)...
These Regulations amend the Child Benefit (General) Regulations 2006 (S.I. 2006/223) (“the Child Benefit Regulations”), the Child Tax Credit Regulations 2002 (S.I. 2002/2007) (“the Child Tax Credit...
View ArticleThe Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and...
This Order makes provision consequential on the Revenue Scotland and Tax Powers Act 2014 which establishes Revenue Scotland and makes provision about the collection and management of devolved taxes...
View ArticleThe Collective Redundancies and Transfer of Undertakings (Protection of...
These Regulations relate to the implementation of Council Directive 1998/59/EC on the approximation of the laws of the Member States relating to collective redundancies. They insert new sections into...
View ArticleThe Code of Practice (Handling in a Reasonable Manner Requests to Work...
This Order appoints 30th June 2014 as the day upon which the Code of Practice on handling in a reasonable manner requests to work flexibly which has been issued by ACAS under section 199 of the Trade...
View ArticleThe Children and Families Act 2014 (Commencement No. 3, Transitional...
This is the third Commencement Order under the Children and Families Act 2014 (c. 6) (“the 2014 Act”). Certain provisions came into force on the passing of the 2014 Act. Provisions commenced by...
View ArticleThe Tonnage Tax (Training Requirement) (Amendment) Regulations 2014
These Regulations further amend the Tonnage Tax (Training Requirement) Regulations 2000 by increasing the amount of the payments which fall to be made in lieu of training.
View ArticleThe International Tax Enforcement (Uruguay) Order 2014The International Tax...
The Schedule to this Order contains an agreement (“the Agreement”) dealing with the exchange of information for tax purposes between the Government of the United Kingdom and the Government of the...
View ArticleThe International Tax Enforcement (Gibraltar) Order 2014The International Tax...
The Schedule to this Order contains arrangements comprising an Exchange of Letters and an Agreement (“the Arrangements”) amending the Agreement between the United Kingdom and Gibraltar for the exchange...
View ArticleThe International Tax Compliance (United States of America) Regulations 2014
These Regulations are made to give effect to the agreement reached between the Government of the United Kingdom and the Government of the United States of America to improve international tax...
View ArticleThe International Tax Compliance (Crown Dependencies and Gibraltar)...
These Regulations are made to give effect to four agreements to improve international tax compliance. The agreements are those made between the Government of the United Kingdom of Great Britain and...
View ArticleThe Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals...
This Order provides for compulsory reviews of HM Revenue and Customs’ decisions about tax credits, child benefit and guardian’s allowance before an appeal may be made to the First-tier Tribunal or...
View ArticleThe Tax Credits, Child Benefit and Guardian’s Allowance Appeals (Appointed...
This Order brings into force on 3rd November 2014 articles 2(13), 3(2) to (6), 5(2), 5(7)(a), (c), (e), (g), (h), (j) and (l) and 5(9) of the Tax Credits, Child Benefit and Guardian’s Allowance Reviews...
View ArticleThe Tax Credits Up-rating Regulations 2014The Tax Credits Up-rating...
Section 41 of the Tax Credits Act 2002 (c. 21) requires the Treasury, in each tax year, to—
View ArticleThe Tax Credits Act 2002 (Commencement and Transitional Provisions)(Partial...
This Order amends article 2 of the Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962) by revoking article 2(5). Article 2(5) of S.I. 2003/962...
View ArticleThe Tax Credits (Settlement of Appeals) Regulations 2014
These Regulations make provision that corresponds in substance to those contained in regulation 3 (application of section 54 of the Taxes Management Act 1970) of the Tax Credits (Appeals) Regulations...
View ArticleThe Tax Credits (Miscellaneous Amendments) Regulations 2014
These Regulations amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (SI 2002/2005) (“the Entitlement Regulations”), the Tax Credits (Immigration) Regulations 2003 (SI...
View ArticleThe Tax Credits (Late Appeals) Order 2014The Tax Credits (Late Appeals) Order...
This Order makes provision in respect of appeals made under section 38 of Tax Credits Act 2002 (c. 21) which are made, in Great Britain, to the First-tier Tribunal.
View ArticleThe Child Benefit and Tax Credits Up-rating Order 2014
Article 2 increases the weekly rate of child benefit from £20.30 to £20.50 and from £13.40 to £13.55 (enhanced and other rate, respectively).
View ArticleThe Child Benefit (General) and the Tax Credits (Residence) (Amendment)...
These Regulations amend regulations 23 and 27 of the Child Benefit (General) Regulations 2006 (S.I. 2006/223) (“the Child Benefit Regulations”) and regulation 3 of the Tax Credits (Residence)...
View ArticleThe Child Benefit (General) and Child Tax Credit (Amendment) Regulations 2014
These Regulations amend the Child Benefit (General) Regulations 2006 (S.I. 2006/223) (“the Child Benefit Regulations”) and the Child Tax Credit Regulations 2002 (S.I. 2002/2007) (“the Child Tax Credit...
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