The revised version of HMRC’s guide to Residence, Domicile and the Remittance Basis, is now available.
The Finance Act 2008, Section 39(7) (Commencement) Order, SI 2011/23, appoints 1 February 2011 as the date on which FA 2008 s 39(7), inserting TCGA 1992 s 26A (transfer of dormant bank or building society accounts to authorised reclaim
HMRC is reminding taxpayers filing a tax return online for the first time that, when they have registered for the service via www.hmrc.gov.uk/online, a user ID and an activation code will be posted to them ‘within seven working days’.
Wendy Walton on the key 2010 changes affecting private client advice, and what's ahead in 2011
Chris Thomas and Janet Hoskin identify the hot topics in employment tax for 2010
The Individual Savings Account (Amendment No. 2) Regulations, SI 2010/2957, reduce the maximum time allowed for the transfer of a cash ISA or part thereof to another cash ISA.
The government has issued a ‘call for evidence’ on whether early access to pension savings could provide an effective incentive for individuals to save more into a pension.
The Treasury launched on 9 December 2010 a consultation on draft legislation for Finance Bill 2011. The following brief outline of the measures is based on the Treasury’s overview and draft explanatory notes.
A report setting out possible changes to the Gift Aid system has ‘much that could be taken forward,’ according to Justine Greening, the Economic Secretary to the Treasury.
The Tax Credits (Miscellaneous Amendments) (No.