Revenue & Customs Brief 11/11 discusses the practical implications of changes made by The Climate Change Levy (General) (Amendment) Regulations, SI 2011/684, with effect from 1 April 2011.
Eversheds has appointed Clive Jones to lead its London tax team from 1 May. Jones joined the firm as a partner in February 2008, having spent 14 years at Clifford Chance.
The Institute of Indirect Taxation published details of its 2010/11 Associate examination successes.
Rebecca Parsons of PEM VAT Services achieved the best overall performance in all required papers.
The European Commission has proposed an optional ‘one-stop-shop’ system allowing companies to consolidate all profits and losses arising across the EU and file a single tax return.
The Tax Credits (Miscellaneous Amendments) Regulations, SI 2011/721, make technical and consequential changes to SI 2002/2006 (‘the Income Regulations’), SI 2002/2005 (‘the Entitlement Regulations’) and SI 2003/731 (‘the
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 Income Tax (Pay As You Earn) (Amendment) Regulations, SI 2011/729, make several changes to the PAYE regulations including provision of a definition for the additional rate of income tax and provision for HMRC to an in
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).