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Issue: Vol 167, Issue 4286
14 Dec 2010
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IN THIS ISSUE
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3
Holyrood to gain right to set income tax rate
Parliament will be able to create Scotland-specific levies
VAT in 2011
Revenue & Customs Brief 52/10
Payslip SA361
Use computer-printed payslip whenever possible
HMRC seek to upgrade information powers
Plan brings together vast majority of data-gathering
iXBRL figured out
Hansard 29 Nov, vol 519 , no 80, col 637W
Pensions savings could be accessed early
Move considered to boost levels of private investment
OTS seeks views on interim reliefs report
Sample of 13 to test body's methodology
Another occupation rule for option to tax
Change follows concern over 10% test
Move to simplify change-in-use provisions
Legislation will no longer have two adjustment mechanisms
Purpose of occupation
Malcolm Springthorpe (TC832)
Gilded relationships
CRC v DCC Holdings (UK) Ltd, Supreme Court
Fishing for FED
Samuel Megwa (TC796)
Tax is due
Janelle Howell (TC834)
Contributions hiatus
John Redman Goldsack (TC784)
Reasonable excuses
Westworth Ltd (TC738)
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Tax tip: National Insurance contributions
Readers’ forum: Treatment of shares in freehold on disposal
Readers’ forum: Sale of personal collection of rare dolls
Readers’ forum: HMRC’s attitude to failed R&D claim
Readers’ forum: Order of reliefs after donor’s unexpected death
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Returns submission when exempt from MTD for VAT
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