R&D; Pensions; VAT; Banking; Past issues; Women in Tax
HMRC has published information on the corporation tax relief available for companies that work on research and development (R&D).
Pension Schemes Newsletter 91 is available. It contains articles on relief at source for Scottish income tax, the pensions online service, the lifetime allowance scheme administrator look-up service, reporting the overseas transfers charge, the annual allowance and pensions tax registration.
HMRC has updated forms VAT1614A, VAT1614B, VAT1614E, VAT1614F and VAT1614J relating to the option to tax land and buildings with a new address.
HMRC has published Banking Manual. It contains sections on bank compensation payments, carried-forward losses, and the banking surcharge.
A reader has leather-bound volumes of Taxation going back to 1 October 1989 which he would be happy to give away. If anyone is interested, please email firstname.lastname@example.org by 3 November.
Women in Tax
The next Women in Tax event will be an evening masterclass on career coaching. It will take place on 17 October from 5.30pm at Old Mutual, London EC4. For details, see here.