The House of Commons completed its consideration of the current Finance Bill on 8 November.
Revenue & Customs Brief 47/10 invites comments by 30 November on draft regulations implementing several changes to the VAT legislation.
Matthew Hodkin and David Ward consider the criteria for allocation of First-tier Tribunal cases to the ‘complex’ category following Capital Air Services
The challenge facing the Office of Tax Simplification became clearer today when it emerged that the UK’s tax system has more than 1,000 reliefs.
HMRC has concluded in the light of an ECJ judgment that the UK’s block on recovery of input tax on business entertainment of overseas clients is inconsistent with EU law.
In advance of the publication of the Coalition's 'Roadmap for corporate tax reform', Chris Sanger reflects on the possible sources of inspiration for the Treasury
HMRC has said it is making ‘tough decisions now’, following the announcement of budget cuts in last month’s spending review, to ensure that resources are ‘more effectively focused on collecting revenue and providing better services for taxpayers’.
Labour MPs have tabled five new clauses to the current Finance Bill, including provision for:
The next Budget will be delivered on 23 March 2011, George Osborne told the Treasury Committee.
The Chancellor will deliver his autumn statement on 29 November 2010.
The UK and Liberia have signed a Tax Information Exchange Agreement.