Draft finance bill 2011, TAXREP 5/11, 9th February 2011

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Draft finance bill 2011, TAXREP 5/11, 9th February 2011

Memorandum submitted on 9 February 2011 by the ICAEW Tax Faculty commenting on draft Finance Bill 2011 clauses and the Finance Bill Tax Information and Impact Notes; addressed to the Exchequer Secretary at HM Treasury and the Permanent Secretary for Tax at HM Revenue and Customs; includes executive summary, views on TIINs and detailed comments on: employer supported childcare changes; furnished holiday lettings; tainted charity donations; pensions annuitisation; disguised remuneration employment income through third parties; CFC interim improvements; taxation of foreign branches; CGT de-grouping charges; small profits rate associated companies; VAT in academies; VAT zero-rating and splitting of supplies; security for payment of PAYE; data gathering powers; and the Tax Faculty's Ten Tenets for a Better Tax System. (AI generated description)

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description: Memorandum submitted on 9 February 2011 by the ICAEW Tax Faculty commenting on draft Finance Bill 2011 clauses and the Finance Bill Tax Information and Impact Notes; addressed to the Exchequer Secretary at HM Treasury and the Permanent Secretary for Tax at HM Revenue and Customs; includes executive summary, views on TIINs and detailed comments on: employer supported childcare changes; furnished holiday lettings; tainted charity donations; pensions annuitisation; disguised remuneration employment income through third parties; CFC interim improvements; taxation of foreign branches; CGT de-grouping charges; small profits rate associated companies; VAT in academies; VAT zero-rating and splitting of supplies; security for payment of PAYE; data gathering powers; and the Tax Faculty's Ten Tenets for a Better Tax System. (AI generated description)

title: Draft finance bill 2011, TAXREP 5/11, 9th February 2011

creator: Tax Faculty

creator: ICAEW

subject: Taxation

subject: Employment taxation

subject: Taxation of benefits and expenses

subject: Pensions

subject: VAT

subject: Annuities

subject: Tax avoidance

subject: Tax compliance

subject: Charities