Aileen Barry on the tax issues in 2010 that affected tax investigations
Chris Sanger on the five key tax policy issues
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.
Revenue & Customs Brief 52/10 outlines the implications of the increase in the standard rate from 17.5% to 20% on 4 January 2011, and the changes to certain place of supply rules with effect from 1 January 2011.
Revenue & Customs Brief 51/10 outlines a change in the VAT treatment of business samples. Taxpayers are invited to make claims subject to the capping rules, and the change will be legislated in Finance Bill 2011.
HMRC has identified eight extra-statutory concessions (ESCs) that need to be withdrawn.
James Bullock identifies the 2010 developments affecting tax dispute resolution
The Treasury published on 9 December, alongside draft clauses for Finance Bill 2011, summaries of responses to recent consultations and further information in relation to:
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.