Revenue & Customs Brief 12/11 explains the transitional arrangements that HMRC will operate in relation to increased time limits for excise duty assessments and claims to overpaid duty.
HMRC consider that the recent ECJ judgment in Finanzampt Burgdorf v Bog and other cases [2011] All ER (D) 150 (Mar) (the joined cases C-497/09, C-499/09, C-501/09 and C-502/09) has no implications for the UK VAT treatment of supplies of hot food.
HMRC released two new toolkits for tax agents last week, providing guidance on areas of possible error in tax returns.
The Climate Change Levy (Suspension of Recycling Exemption) Order, SI 2011/1023, suspends the exemption in respect of taxable commodities supplied for use in aluminium and steel recycling.
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations, SI 2011/1001, make a consequential amendment to the special rate of NICs payable by share fishermen from 6 April 2011.
The Social Security (Contributions) (Amendment No. 4) Regulations, SI 2011/1000, amend the NICs disregard in relation to qualifying childcare vouchers.
The Child Trust Funds (Amendment No. 2) Regulations, SI 2011/992, relax in some circumstances the requirement for CTF providers to issue annual statements.
The Finance Act 2010, Schedule 10 (Appointed Days and Transitional Provisions) Order, SI 2011/975, appoints 6 April 2011 as the day on which FA 2010 Sch 10, increasing the level of penalties that may be charged where certain
PwC has announced the appointment of Robert Bridson, formerly a director at Deloitte. Bridson will lead PwC’s financial services (FS) operational tax services and develop the firm’s FS tax consulting business.
Thirty-four tax consultations are expected to be launched during the next three months, the Treasury revealed as it published its new