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ISA Bulletin 44
The latest ISA bulletin contains articles on American depositary receipts, invalid applications to open a junior ISA and amendments to the ISA regulations.
IHT form
HMRC have published a new form IHT 38 claim for relief – loss on sale of land.
Contracting out
Following the ending of contracting out on a defined contribution (money purchase) basis from 6 April 2012, HMRC have revised forms APSS 101, APSS 155A and APSS 155B and their completion notes.
Stamp taxes
The latest Stamp Taxes Bulletin is available.
Thoughts on VAT
A document summarisng the responses to the consultation on VAT borderline anomalies, e.g. clarifying the treatment of hot takeaway food, sports nutrition drinks, holiday caravans and approved alterations to listed buildings has been published.
Tax transparency
The OECD global forum on transparency and exchange of information has published further reports on the progress of tax cooperation.
