Income Tax
HMRC Briefs issued on or after 1 January 2009 in respect of Income Tax will be listed in this area.
Revenue & Customs Brief 66/09 - issued 21 October 2009Draft legislation and guidance on changes to the Sideways Loss Relief rules.
Revenue & Customs Brief 50/09 - issued 6 August 2009This brief sets out HMRC's concerns regarding the application of tax, National Insurance and National Minimum Wage legislation in respect of temporary workers.
Revenue & Customs Brief 24/09 - issued 2 April 2009HMRC has set benchmark scale rates for particular day subsistence expenses that HMRC will accept for all employers.
Revenue & Customs Brief 16/09 - issued 2 April 2009 This Brief gives details of the Capital Gains Tax and Income Tax position of people who were shareholders in Bradford & Bingley plc and members of employee share schemes on 29 September 2008 when the company was taken into public ownership.
Revenue & Customs Brief 20/09 - issued 1 April 2009Modernising tax relief for business expenditure on cars. This brief provides details of revisions to the draft legislation that was published in December 2008.
Revenue & Customs Brief 12/09 - issued 31 March 2009Explains HM Revenue & Customs' view that the 'error or mistake' provisions cannot be used to substitute a claim for plant & machinery allowances for an earlier claim to industrial or agricultural buildings allowances in respect of expenditure incurred in a closed year.
Revenue & Customs Brief 17/09 - issued 25 March 2009This brief explains the guidance available regarding the way HM Revenue & Customs (HMRC) deal with residence, domicile and the remittance basis of taxation to reflect the 2008 Finance Act changes, other changes from other Finance Acts and recent court decisions in this area.
Revenue & Customs Brief 10/09 - issued 16 March 2009This brief outlines changes to the tax appeals system and new internal review process.
