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Transferring ISAs
HMRC have published draft statutory instrument, tax information and impact note, and explanatory memorandum concerning the transfer of individual savings account (ISA) benefits to the surviving spouse or civil partner on the death of the ISA holder.
RPI
The retail prices index values for November and December 2014 are 257.1 and 257.5 respectively.
Transferring ISAs
HMRC have published draft statutory instrument, tax information and impact note, and explanatory memorandum concerning the transfer of individual savings account (ISA) benefits to the surviving spouse or civil partner on the death of the ISA holder.
RPI
The retail prices index values for November and December 2014 are 257.1 and 257.5 respectively.
UBS/DB
The Supreme Court has given HMRC permission to appeal the Court of Appeal decisions in UBS AG v CRC and DB Group Services Ltd v CRC. The cases concerned the payment of employee bonuses using restricted securities.
Remittance basis
Ensuring a Fair Contribution from Non-UK Domiciled Individuals: Consultation on a Minimum Claim Period for the Remittance Basis Charge is open for comments, which should be emailed by 16 April.
Phishing emails
HMRC have published examples of the different methods fraudsters use to persuade taxpayers to disclose personal information.
VAT Notes 4
The latest edition of VAT Notes includes information about the VAT mini one-stop shop and the alcohol wholesalers registration scheme.
Offshore funds
The A-Z of reporting funds has been updated.
