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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
iXBRL figured out
Hansard 29 Nov, vol 519 , no 80, col 637W
Pensions savings could be accessed early
Move considered to boost levels of private investment
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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READERS'
FORUM
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Readers’ forum: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late