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).
The Child Trust Funds (Amendment) Regulations, SI 2011/781, remove some of the requirements for local authorities to make returns.
The Finance (No. 3) Act 2010, Schedule 13 (Record Keeping, Time Limits and Information and Inspection Powers) (Appointed Day and Transitional Provision) Order, SI 2011/777, appoints 1 April 2011 as the day on which F(No.
Bill Dodwell on the Thin Cap GLO and the EU and national direct taxation
Andrew Green reflects with a practitioner's view on the OTS’s recommendations
John Whiting, Director of the Office of Tax Simplification, reflects on the OTS’s recommendations
The government has not done enough to set out the principles underlying tax policy, according to the House of Commons Treasury Committee.
The UK should not have a general anti-avoidance rule, according to two thirds of respondents to a Tax Journal online survey. More than 300 of the 400 respondents did not agree that legal tax avoidance should be regarded as part of the ‘tax gap’.