Taxation
- New tax agreements with Liechtenstein
- [20/08/09] - HMRC have signed an agreement with Liechtenstein
- Wills
- [04/11/09] - Bradford & Bingley shareholdings of 1,000 or less may be included in the IHT account at a nil value.
- Probate
- [04/11/09] - The EU has adopted a regulation to define European law on cross-border succession and wills, despite UK opposition.
- Residence and Domicile
- [14/11/09] - A case looking at company residence
- Crown dependencies
- [04/11/09] - Guernsey drops zero-ten corporate tax regime and IOM conducts public consultation
- Postal strikes and 31 October self assessment 'paper' filing deadline
- [23/10/09] - Guidance for agents and taxpayers in light of industrial action
- Withdrawal of 10 Extra Statutory Concessions
- [15/10/09] - HMRC has identified 10 ESCs that will be withdrawn
- A message from HMRC: 64-8
- [15/10/09] HMRC has issued some advice on using form 64-8.
- Self Assessment - contact details
- [19/10/09] - HMRC have identified an issue which affects the 'find my address' function.
- Keeping safe online
- [30/06/09] - HMRC publish new online security guidance.
- Tax credits presentation
- [27/07/09] - ACCA UK’s presentation on child tax credits
- Budget 2009
- [12/02/09] - Budget day is 22 April. Make sure you receive ACCA UK’s comprehensive coverage of the announcements.
- Pension Contributions - Special Annual Allowance
- [12/10/09] - Updated guidance from HMRC on the Special Annual Allowance Charge
- The new compliance regime
- [24/09/09] - Penalties, record-keeping, compliance checks and HMRC Powers Taxpayer safeguards
- New penalties and appeals regime
- [24/09/09] - A collection of resources from ACCA UK looking at the new penalties and appeals regime.
- Online filing and iXBRL
- [07/09/09] - HMRC and Companies House have released a joint news bulletin on the subject of online filing and use of iXBRL
- New Disclosure Opportunity (NDO)
- [20/07/09] - A New Disclosure Opportunity (NDO) for undeclared offshore funds or assets will commence on the 1 September. It requires notification by a number of key dates, the first in October.
- FEE Tax day 2009
- [20/07/09] - Simple, fair, coordinated - tax Utopia in the EU?
- Personal accountability for SAOs – what the draft legislation really means
- [14/07/09] - Will you be prepared for imminent changes affecting senior accountants?
- HMRC Agent Updates
- [24/06/09] - HMRC issues regular updates for accountants, or tax agents. The latest (number 12, published in June) and previous issues are available here.
- Web chat with Dave Hartnett
- [17/06/09] - Tax agents review: take part in web chat with Dave Hartnett, UK Permanent Secretary for Tax, 18 June, 2pm
- Schedule B11 covering tax credits work
- [11/03/09] - Following the release of the updated tax engagement letters in August 2008 the promised schedule B11 covering tax credits work has been issued.
- In Practice Online - paper returns
- [22/01/09] - A look at the options available to those who were unable to file paper tax returns by the deadline.
- Income Tax Self Assessment Payments on Account
- [26/01/09] - An overview of payments on account.
- In Practice Online - reasonable excuse
- [22/01/09] - This year there have been some big changes for Self Assessment. HMRC have produced some guidance for online filing.
- In Practice Online - SA services issues
- [22/01/09] - As the filing deadline approaches its worthwhile checking service issues, especially if it would stop the filling of the self assessment return.
- Charitable giving
- [22/01/09] - 'substantial donor' legislation proves unpopular
- In Practice Online - Client payslips
- [22/01/09] - HMRC introduce Self Assessment payslip for agents to use ahead of the 31 January Self Assessment deadline.
- High Net Worth Individuals
- [22/01/09] - HMRC's special unit will be responsible for a small number of the most wealthy taxpayers and non-domiciled individuals.
- Employer-provided medical check-ups
- [22/01/09] - Employees will be exempt from tax and NIC on employer-provided medical check-ups.
- Children's tax credit
- [22/01/09] - HMRC publish late claim guidance on Children’s tax credit.
- Taxation of foreign profits
- [22/01/09] - HMRC have published draft legislation on the taxation of foreign profits.
- Advance thin capitalisation agreements
- [22/01/09] - Revenue and Customs Brief 01/09 on the process for entering into advance thin capitalisation agreements.
- Pensions
- [22/01/09] - HMRC have published new guidance on the lifetime allowance.
- Non-resident trustees
- [22/01/09] - Non-resident trustees - Capital Gains Tax rebasing election.
- Non-domiciled individuals
- [22/01/09] - HMRC have published new guidance for non-domiciled individuals.
- No copies of clients' statements for agents
- [22/01/09] - HMRC is no longer sending out information sheets to agents. In the future, only the client will have a payslip.
- Partnership returns
- [22/01/09] - HMRC publish new guidance on partnership returns.
- Guides to...
- [19/01/09] - The latest 'Guide to...' from ACCA UK is on VAT registration.
- Guide to...the new penalties regime
- [12/12/08] - This 'Guide to...' looks at the new penalties regime
- Guide To...VAT - the change in the standard rate
- [25/11/08] - Following the Chancellor's announcement that the standard rate of VAT will be reduced to 15% on 1 December 2008, ACCA has prepared a guide to help members and their clients fully understand the changes.
- HMRC: Agent Dedicated Telephone Lines
- HM Revenue & Customs (HMRC) is introducing Agent Dedicated Lines (ADLs), replacing the Agent Priority Lines.
- Voluntary Disclosure Update
- Guidance on changes to voluntary disclosures.
- Travel Expenses: temporary workers and overarching contracts
- HM Treasury has launched a consultation document on the topic of temporary workers and overarching contracts.
- Offshore Disclosure - New Approach from HMRC
- HMRC has announced that it intends to write over the next three weeks (from 17 March 2008) to 5,000 individuals for whom it has information but us unable to match to earlier notifications.
- VAT Appeal Updates
- Details of appeal cases won or lost for tax advisers and other interested parties.
- Non-Dom Levy
- ACCA UK has prepared two documents to help members and clients understand the impact of the impending £30,000 'Non-Dom' Levy.
- New guidance on letters of engagement for tax practitioners
- New guidance on engagement letters for tax practitioners has been published.
- Inheritance tax
- The House of Lords has approached the Treasury to request new legislation to protect siblings living together for many years in light of the European Courts of Justice decision in the case of Burden & Anr v UK.
- Inheritance tax changes
- Changes to the trust regime were announced in the Finance Act 2006 and took effect from 6 April 2008.
- Company cars - advisory fuel rates
- Changes to the advisory fuel rates for company cars take effect from 1 July 2008.
- Finance Act 2008
- The Finance Act 2008 received Royal Assent on 23 July 2008.
- Split Year Treatment: extra-statutory concession A11
- Guidance on split year treatment: extra-statutory concession A11
- Changes to stamp duty land tax
- The Chancellor has announced changes to the stamp duty land tax.
- Associated Company Rules
- After lengthy discussions between HMRC and the accountancy profession it has been agreed that S 35 FA 2008 will apply to corporation tax periods after 1 April 2008. For periods before 1 April the law as it previously stood should apply.
- CPD Courses Autumn 2008
- CPD courses covering every channel from ACCA UK Professional Courses.
- Income Tax Changes Announced
- The Chancellor has announced changes to the personal income tax allowances.
- Non-residence in (or domicile outside) the UK
- HMRC has identified a problem with the online filing of form SA109 Non-residence in, or domicile outside, the UK.
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