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Happy Christmas!
The editor and everyone at Taxation wish our readers a very merry Christmas and a happy New Year. The next issue will be online on 4 January and published in print the following day.
Swiss questions
Answers to frequently asked questions about the tax agreement between the UK and Switzerland have now been published on HMRC’s website.
Bank levy
HMRC invite comments on draft regulations for double taxation relief for groups and entities within the charge to the bank levy and the German bank levy, where Germany is the home state of the entity or group. See www.lexisurl.com/blg.
VAT concession
Revenue & Customs Brief 43/11 has been published to remind traders about the withdrawal on 1 January 2012 of extra-statutory concession 3:16 relating to first time connection charges to the gas or electricity mains supply. The brief explains the treatment from that date.
