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 Qualifying Care Relief (Specified Social Care Schemes) Order, SI 2011/712, specifies three types of social care schemes that will qualify as a ‘specified social care scheme’ under ITTOIA 2005 s 806A(2)(c).
The Child Trust Funds (Amendment) Regulations, SI 2011/781, remove some of the requirements for local authorities to make returns.
‘The Institute of Directors has urged the Chancellor to axe the 50% tax rate for high earners and reinstate their tax-free allowances, in order to kill off “the damaging perception” that the UK is becoming a high-tax economy.
HMRC invited taxpayers to use their secure electronic ‘change of circumstances service’ at www.hmrc.gov.uk/individuals/change-of-circs.htm to notify a change of name or address.
Long standing issues in small business taxation have so far proven to be intractable, the Office of Tax Simplification said in its interim report, ‘Small business tax review’, presented to the Chancellor last week
David Kilshaw on the EC’s formal request that the UK amends anti-avoidance legislation
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.