Friday Round Up

• The Finance Bill 2013 is now the Finance Act 2013

http://services.parliament.uk/bills/2013-14/finance.html

• HMRC have issued a draft statutory instrument on the Taxation of Regulatory Capital Securities.  This I think is for banks not insurers but presumably in time there will be something similar for insurers.

http://www.hmrc.gov.uk/drafts/130715-basel3-regs2013.pdf

• The OECD have published their contribution to the holiday reading market - An action plan on "Base erosion and profit shifting"

http://www.oecd.org/tax/beps.htm