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VAT and boats
Revenue & Customs Brief 38/11 has been produced by HMRC to remind taxpayers that, with effect from 1 January 2012, UK residents are no longer eligible to purchase a boat using the VAT sailaway boat scheme.
ISA bulletin
ISA Bulletin 39 includes information on ISA bulk transfers, the latest version of the guidance notes and recognised stock exchanges.
New forms
HMRC have introduced some new online forms that make it easier to register new business partnerships and partners for self assessment. They can also be used to register partners for Class 2 National Insurance contributions (www.lexisurl.com/sareg).
Tax credits
Claimants who estimated their income when they renewed their tax credits in 2011 need to give the actual figure as soon as possible. The deadline is 31 January 2012.
Defining charity
Draft legislation for FA 2010, Sch 6 parts 1 and 2, concerning the definition of ‘charity’, has been published for comment by 20 January 2012.
Pensions news
Pension Schemes Newsletter 50 is available.
