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Latest regulation papers

• Finance Bill 2012|Pensions|14 May 2012| Published by HMRC

  Transfers to Qrops

  Changes have been made to the rules for transfers into Qrops (qualifying recognised overseas pensions schemes).

  Final ruling: effective from 26 Mar 2012

• Finance Act 2011|Tax|26 Apr 2012| Published by HM Treasury

  Reduced corporation tax rate

  The government reduced the main rate of corporation tax by a further 1 per cent.

  Final ruling: effective from 04 Apr 2011

• Finance Act 2011|Pensions|26 Apr 2012| Published by HMRC

  Age 75 rules amendment

  Amendments were made to the existing regulations providing for transfers from a drawdown arrangement to another drawdown arrangement. These changes were made on 8 June 2011.

  Final ruling: effective from 06 Apr 2011

• Finance Act 2011|Tax|26 Apr 2012| Published by HM Treasury

  Charitable donations and inheritance tax

  In a bid to increase charitable donations, the government made changes to the rate of inheritance tax for those who leave cash to good causes.

  Final ruling: effective from 06 Apr 2011

• Finance Act 2011|Pensions|26 Apr 2012| Published by HMRC

  Amending age 75 and drawdown rules

  Plans to change how the age 75 and drawdown pension reforms apply to members of non-UK pension schemes have been outlined.

  Proposed: deadline for responses 30 May 2012

• Finance Bill 2012|Investments|16 Apr 2012| Published by HM Treasury

  Changing the tax treatment of Reits

  The role Reits can play in supporting social housing and whether to change the tax treatment of income received by a Reit when it invests in another Reit is considered in a HM Treasury consultation paper.

  Proposed: deadline for responses 27 Jun 2012

• Finance Bill 2012|Mortgages & property|12 Apr 2012| Published by HMRC

  Changing tax regime for Property funds

  HMRC has simplified the process of converting an existing collective investment scheme to a Property Authorised Investor fund with an associated dedicated feeder fund.

  Proposed: deadline for responses 11 May 2012

• Finance Bill 2012|Tax|10 Apr 2012| Published by HMRC

  Reducing inheritance tax bills by giving to charity

  In order to qualify for a reduced rate of inheritance tax you must leave at least 10 per cent of the net value of your estate to a qualifying charity.

  Final ruling: effective from 06 Apr 2012

• Finance Bill 2012|Tax|05 Apr 2012| Published by HM Treasury

  Cap on unlimited income tax reliefs

  HM Treasury has explained what income tax relief individuals are likely to be able to claim in the next tax year.

  Final ruling: effective from 06 Apr 2013

• MiFID|Investments|05 Apr 2012| Published by EU

  Use of electronic trading platforms

  Regulators in Europe have set out rules for how to use electronic trading systems, which will come into force on 1 May.

  Final ruling: effective from 01 May 2012