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CANADA: Status of tax measures from 2013 budget

October 25, 2013
CANADA: Status of tax measures from 2013 budget

October 24: The Department of Finance Canada on 18 October 2013 tabled a “Notice of Ways and Means Motion” (197 pages of draft legislation and 166 pages of explanatory notes) to implement remaining tax measures from the 2013 federal budget, as well as “certain previously announced tax measures.” Excluded measures The following proposed measures,...

Posted in 2013, Canada, Draft, Legislation, means, Measures, Rules, Tax, ways |

CANADA: Status of tax measures from 2013 budget

October 25, 2013
CANADA: Status of tax measures from 2013 budget

October 24: The Department of Finance Canada on 18 October 2013 tabled a “Notice of Ways and Means Motion” (197 pages of draft legislation and 166 pages of explanatory notes) to implement remaining tax measures from the 2013 federal budget, as well as “certain previously announced tax measures.” Excluded measures The following proposed measures,...

Posted in 2013, Canada, Draft, Legislation, means, Measures, Rules, Tax, ways |

United Kingdom: HMRC Publishes Draft National Insurance Contributions Bill

July 24, 2013

HM Revenue & Customs (HMRC) in the U.K. has published a draft NIC bill1 which will be introduced into Parliament in the autumn of 2013. Draft explanatory notes to the bill have also been published.2 Anti-Avoidance Provisions The bill contains various anti-avoidance measures, designed to help ensure that companies and individuals pay the correct...

Posted in 2013, Draft, HMRC, Introduced, liability, NIC, offshore, Provisions, United Kingdom |

United Kingdom – HMRC Issues Second Consultation On Draft Legislation To Replace SP1/09

February 14, 2013

In October 2012, the U.K. Government published a consultation and draft legislation designed to put Statement of Practice 1/09 (SP1/09) into statute.  Following receipt of the responses to that consultation, HMRC has now published a second consultation document, together with revised draft legislation.  The new consultation document is called “Legislation of Statement of Practice...

Posted in 09, Account, Consultation, Draft, Legislation, mixed, Qualifying, resident, United Kingdom |

New Zealand – IRD Updates Its Position on Tax Residence

December 18, 2012

Close on the heels of its announcement on accommodation benefits last week 1, New Zealand’s Inland Revenue has released a draft Interpretation Statement 2 on tax residence. The draft Statement updates Inland Revenue’s previously published view, which dates back to June 1989. The draft Interpretation Statement reconsiders Inland Revenue’s position on the tax residence of individuals, companies,...

Posted in Draft, inland, interpretation, New, New Zealand, revenue, statement, Tax, zealand |

United Kingdom: Treasury to Publish Responses to Consultations on Statutory Residence Test

June 21, 2012

H.M. Treasury has announced1 that a summary of the responses to the consultation on a U.K. statutory residence test will be published on the morning of 21 June 2012. It was announced that the document will be available at: www.hm-treasury.gov.uk/consul...

Posted in 2011, concept, Consultation, Document, Draft, KPMG, Residence, responses, United Kingdom |

United Kingdom: Draft Regs on Withholding on Earnings after Employment

January 27, 2012

Her Majesty’s Revenue & Customs (HMRC) has published draft regulations about U.K. tax withholding on earnings received after cessation of employment. HMRC had previously announced that, with effect from 6 April 2012, it intends to bring the tax w...

Posted in 2012, based, cash, change, Draft, earnings, HMRC, Tax, UK |

United Kingdom: Draft Finance Bill for 2012

December 8, 2011

The draft clauses of the 2012 Finance Bill (“draft finance bill”) were published on 6 December 2011. The draft legislation does not include the expected Statutory Residence Test for details on the delayed introduction of a statutory residence test...

Posted in 000, 2012, Draft, Income, investment, rate, rti, Tax, UK, Uncategorized |

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