UK

• Working with Tax Agents Draft Legislation
• Northern Ireland Assembly debates Corporation Tax
• Chartered Accountants Ireland welcomes Northern Ireland Secretary's stance on Corporation Tax
• Tax Items in the Programme for Government
• National PAYE service (NPS) update
• Agent Toolkits
• Independent Business Reviews HMRC Panel Members selected
• PAYE late payment penalty warning letters
• National Insurance Guidance Updated
• Venture Capital Trusts
• CT600 Guide 2010 (Version 2)
• Help with Trust Tax and Update on the New Trust and Estate Toolkits
• Changes to the 2009/10 Trust & Estate SA Return & supporting Guidance Notes
• Statement of Practice 1/10
• Scale Rate Expenses Payments
• Draft guidance on High Income Excess Relief Charge – Finance Act 2010
• Swift v HMRC: UK tax treatment of a US Limited Liability Company (LLC)
• Employer Bulletin Issue 35
• New procedure for recognition of charities for tax purposes
• Revised VAT Notice 702 “Imports”
• HMRC Guide to Importing and Exporting
• Revenue & Customs Brief 21/10 – Tour Operators' Margin Scheme and the treatment of ‘hotel billback’ transactions
• VAT Notices 700/1 “Should I be Registered for Vat” and 700/11 “Cancelling your registration”