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’.
A Tax Information Exchange Arrangement between the UK and Anguilla, signed in July 2009, entered into force on 17 February.
‘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.
The Protocol to the UK/Oman double taxation agreement entered into force on 9 January.