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Issue: Vol 167, Issue 4286
14 Dec 2010
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IN THIS ISSUE
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3
Holyrood to gain right to set income tax rate
Parliament will be able to create Scotland-specific levies
VAT in 2011
Revenue & Customs Brief 52/10
Payslip SA361
Use computer-printed payslip whenever possible
HMRC seek to upgrade information powers
Plan brings together vast majority of data-gathering
Pensions savings could be accessed early
Move considered to boost levels of private investment
iXBRL figured out
Hansard 29 Nov, vol 519 , no 80, col 637W
OTS seeks views on interim reliefs report
Sample of 13 to test body's methodology
Another occupation rule for option to tax
Change follows concern over 10% test
Move to simplify change-in-use provisions
Legislation will no longer have two adjustment mechanisms
Purpose of occupation
Malcolm Springthorpe (TC832)
Gilded relationships
CRC v DCC Holdings (UK) Ltd, Supreme Court
Fishing for FED
Samuel Megwa (TC796)
Tax is due
Janelle Howell (TC834)
Contributions hiatus
John Redman Goldsack (TC784)
Reasonable excuses
Westworth Ltd (TC738)
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
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