The Individual Savings Account (Amendment) Regulations, SI 2011/782, amend the principal regulations (SI 1998/1870) to increase the annual subscription limits for 2011/12 and subsequent tax years.
The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order, SI 2011/701, and The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Asse
The Child Trust Funds (Amendment) Regulations, SI 2011/781, remove some of the requirements for local authorities to make returns.
The Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations, SI 2011/660, amend SI 2004/2199 as a consequence of F(No 3)A 2010 provisions made in order to comply with EC state aid requirements, and update
The Treasury has invited comments by 17 March on revised draft clauses, to be included in the Finance Bill to be published at the end of this month, on a facility for meeting the new ‘annual allowance charge’ from the taxpayer’s pension benefits instead of current income.
HMRC have announced new bonus rates effective from 27 February.
Patrick Way on EIS and connection
John Cassidy on WikiLeaks and privacy
The Dormant Bank and Building Society Accounts (Tax) Regulations, SI 2011/22, have been made to ensure that the transfer of a balance in a dormant account to a ‘reclaim fund’ is ‘tax neutral’ and that operation of the unclaimed assets rules does not increase tax compliance burdens on financial in
Adam Feuerstein reviews the FATCA withholding and other US tax law changes affecting UK funds