The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations, SI 2010/2942, create additional exceptions to the general rule that those delivering company tax returns must use an approved method of electronic communications to do so, starting on 1 April 2011 for corporatio
The Value Added Tax (Amendment) (No.
The London Olympic Games and Paralympic Games Tax Regulations, SI 2010/2913, implement tax commitments made by the UK in bidding to host the Olympic and Paralympic Games.
The Finance Act 2010, Section 23 and Schedule 2 (High Income Excess Relief Charge) (Repeal) Order, SI 2010/2938, repeals FA 2010 s 23 and Sch 2, which would have amended FA 2004 Part 4 with effect from 2011/12 to restrict of pension tax relief to the basic rate for high income individuals.
The Insurance Companies (Calculation of Profits: Policy Holders’ Tax) (Amendment) Regulations, SI 2010/2932, amend the Insurance Companies (Calculation of Profits: Policy Holders’ Tax) Regulations, SI 2003/2082, which provide for a deduction for tax expended on behalf of policy holders or annuita
The Tax Treatment of Financing Costs and Income (Available Amount) Regulations, SI 2010/2929, widen the range of financing costs to be included in the ‘available amount’ by reference to which the debt cap – the ceiling on the total interest and other specified financing expenses which may be dedu
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations, SI 2010/2927, amend the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations, SI 2007/785, which make provision corresponding to FA 2004 Part 7 (di
UK Uncut, the group behind recent protests at Vodafone and Topshop stores, targeted another 20 stores across Britain on Saturday, the Sunday Times reported.
The Office of Tax Simplification has published an interim report of its review of tax reliefs, as ‘a test to gauge reaction to the OTS methodology’.
Rupert Shiers looks at the compliance related provisions