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Email pilot
The scope of the email pilot for agents has been expanded to include forms SA1 and CWF1, and has been extended until 31 March 2013
VAT Notes No 4
Items in this edition include: online registration; business tax dashboard – new online service; VAT evasion on vehicles brought to the UK; machine games duty; and voluntary scheme for adapted motor vehicles and boats.
GAAR
The post of chairman of the advisory panel that will be a key element in the administration of the general anti-abuse rule is being advertised on HMRC’s website.
Investment bonds
In last week’s article The name’s bond... the example of Hugo should have referred to two successive partial encashments rather than a partial encashment and final encashment.
This is because ITTOIA, s 536(2) which restricts the amount of top slicing available on UK bonds where there have been earlier encashments, only applies to partial, not full surrenders.
Editorial board
Taxation is delighted to welcome Heather Miller and Dean Chamberlain to the magazine’s editorial board for 2013.
