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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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READERS'
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
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