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Foreign income
A new online form is available for UK residents with income or capital gains from abroad to apply for a certificate of residence to support a claim for tax relief or exemption from foreign tax under a double taxation agreement.
VAT Notes
HMRC have published VAT Notes No 4 2011. This contains a summary of all recent changes to the VAT rules and announce any future changes.
Bank levy
A technical note from HMRC sets out details of an amendment that is being made to the operation of the netting provisions contained within the bank levy.
Gift aid resource
The Chartered Institute of Taxation has launched a new resource for tax professionals who want to help charities make the most of gift aid.
It flows from a recommendation in the Fanning Report that ‘ministers should consult with the tax profession to explore how tax professionals might donate their skills and time to help charities comply with and benefit from the gift aid system’.
IR35 forum
The IR35 forum minutes of 9 November 2011 have been published online.
