Read about CCAB-I’s response to the OECD consultation on possible solutions to the challenges posed by the digitalised economy, a delay to the issue of 2017/18 UK self-assessment late filing penalty notices and Morocco joins the Inclusive Framework on BEPS.
Ireland
- Concerns on profit allocation based on market highlighted in OECD consultation response by CCAB-I. Read more
- Revenue’s close company guidance has been updated to include some anti-avoidance provisions along with changes made by Finance Act 2018 to the company charge to income tax on loans to participators. Read more
UK
- HMRC are delaying the issue of late filing penalty notices for 2017/18 online self-assessment returns not filed by 31 January 2019
- The payment date for stamp duty land tax is now 14 days, reduced from 30 days
International
- Morocco joins the Inclusive Framework on BEPS. Read more