Tax Representations 2012

Real time information

SEIS, EIS and VCTS

Finance Bill 2012 draft clauses: information powers

Review of double taxation treaties 2012-13

Gifts of pre-eminent objects

Reform of the taxation of non-domiciled individuals

PAYE regulations- information (real time information) : Finance Bill 2012, draft legislation

Patent box : corporation tax reform

Controlled foreign companies (CFC) reform

Tax agents- dishonest conduct : Finance Bill 2012- draft legislation

Controlled foreign companies (CFC) reform

Finance Bill 2012. Comments on the draft clauses published in December 2011

Reform of the taxation of non-domiciled individuals

Controlled foreign companies (CFC) reform: a gateway update

ICAEW Tax Faculty report on the Budget and Finance Bill 2012 for the Treasury Committee

VAT: addressing borderline anomalies

The gift aid small donations scheme

European Commission consultation on double non-taxation

Finance (No 4) Bill 2012- briefing : enterprise incentives- clauses 38-39 and schedules 6-7

Finance (No 4) Bill 2012- briefing : foreign income and gains- clause 47 and schedule 12

Finance (No.4) Bill 2012, briefing : Controlled foreign companies, clause 180 and schedule 20

Finance (No.4) Bill 2012, briefing : VAT- non-established taxable persons- clause 201 and schedule 27 and face value vouchers- new clause

Finance (No.4) Bill 2012, briefing : Stamp Duty Land Tax, higher rate for certain transactions- clause 212 and schedule 24

Finance (No.4) Bill 2012, briefing : Tax agents, dishonest conduct- clause 221 and schedule 37

Finance (No.4) Bill 2012, briefing : Information powers, clause 222

Simpler income tax for the simplest small businesses

Possible changes to income tax rules on interest

Consultation on an 'above the line' credit for research and development.

VAT- road fuel scale changes

HMRC telephone service standards

Withdrawing a notice to file a self-assessment return

Finance (no. 4) Bill 2012

The taxation of controlling persons

Work and Pensions Committee : call for evidence on universal credit

Unauthorised unit trusts - anti-avoidance

Consultation on a disincorporation relief

Real time information: late filing and payment penalties

Statutory definition of tax residence and reform of ordinary residence:- a summary of responses

General anti-abuse rule

Extra-Statutory Concession A19

Unrestricted income tax reliefs

Inheritance tax: simplifying charges on trusts

Briefing for the Exchequer Secretary on tax policy concerns

Lifting the lid on tax avoidance schemes

Auto-enrolment earnings thresholds 2013/14

Revision of the special considerations for intangibles in chapter VI of the OECD transfer pricing guidelines and related provisions

Capital allowances, sampling as the basis of claim- fixtures

Consultation on vulnerable beneficiary trusts

HMRC customer service performance

HMRC's customer service standards

Legislating for SP1/09

OECD Model Tax Convention, revised proposals concerning the meaning of "beneficial owner" in Articles 10, 11 and 12

HMRC debt management and banking