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Issue: Vol 167, Issue 4286

Issue: Vol 167, Issue 4286

14 Dec 2010
IN THIS ISSUE
Holyrood to gain right to set income tax rate
Parliament will be able to create Scotland-specific levies
16 December 2010
VAT in 2011 premium icon
Revenue & Customs Brief 52/10
16 December 2010
Payslip SA361 premium icon
Use computer-printed payslip whenever possible
16 December 2010
HMRC seek to upgrade information powers
Plan brings together vast majority of data-gathering
16 December 2010
Pensions savings could be accessed early
Move considered to boost levels of private investment
15 December 2010
iXBRL figured out premium icon
Hansard 29 Nov, vol 519 , no 80, col 637W
15 December 2010
OTS seeks views on interim reliefs report
Sample of 13 to test body's methodology
13 December 2010
Another occupation rule for option to tax
Change follows concern over 10% test
9 December 2010
Move to simplify change-in-use provisions
Legislation will no longer have two adjustment mechanisms
8 December 2010
Purpose of occupation premium icon
Malcolm Springthorpe (TC832)
5 January 2011
Gilded relationships premium icon
CRC v DCC Holdings (UK) Ltd, Supreme Court
5 January 2011
Fishing for FED premium icon
Samuel Megwa (TC796)
4 January 2011
Tax is due premium icon
Janelle Howell (TC834)
3 January 2011
Contributions hiatus premium icon
John Redman Goldsack (TC784)
17 December 2010
Reasonable excuses premium icon
Westworth Ltd (TC738)
16 December 2010
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NEWS premium icon
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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031
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CASES premium icon
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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted
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