Corporation
Tax on chargeable gains - Indexation Allowance (PDF 59K)
Tables showing the Indexation Allowance for assets disposed
of in December 2011 have now been published.
Company
Tax Return supplementary page CT600J (2011) Version 2
A new version of the CT600J ‘Disclosure of tax avoidance
schemes’ supplementary page has now been published. The
guidance on how to complete this supplementary page is included
in the latest version of the CT600 Guide.
Company
Tax Returns - updated CT600 guide
HM Revenue & Customs have redesigned the CT600 guide to
add direct links to the online guidance companies need to complete
their Company Tax Return form CT600 (2008) Version 2 and any
appropriate supplementary pages.
Corporation
Tax on chargeable gains - Indexation Allowance (PDF 42K)
Tables showing the Indexation Allowance for assets disposed
of in November 2011 have been published.
R&D Relief: State
Aid approval for Small and Medium-sized Enterprise Scheme
The European Commission has approved for State Aid purposes
the increase in the small and medium-sized enterprise Research
and Development Relief to 200 per cent from 1 April 2011.
Statutory
Instrument: SI 2011 No. 3015 and Explanatory Memorandum (Opens
new window)
The Finance Act 2011 (Bank Levy: Amendment of Netting Agreements
Provisions) Order 2011
Legislative
changes to the tax rules for investment trusts
Changes to legislation that modernise the tax rules for investment
trusts - read the regulations and amendments to S1158 and S1159
Corporation Tax Act 2010 that come into force on 1 January 2012.
HMRC will be accepting Faster
Payments
From 16 December 2011 you can pay HMRC using the Faster Payments
Service.
Research and Development
(R&D) Relief - voluntary advance assurance pilot
Due to a high demand for the limited places available, the pilot
has closed earlier than the deadline of 31 December 2011.
Bank Levy: draft
regulations
HM Revenue & Customs invites comments on draft regulations
for Double Taxation Relief for groups and entities within the
charge to the Bank Levy and the German bank levy, where Germany
is the home state of the entity or group.
Research and Development (R&D) Relief - Voluntary advance
assurance pilot
If you want to take part you must contact your specialist R&D
Relief unit before 31 December 2011 as there are only limited
spaces available.
Bank Levy - amendment
of netting agreements (PDF 39K)
HM Revenue & Customs has published a technical note that
sets out details of an amendment that is being made to the operation
of the netting provisions contained within the Bank Levy.
Corporation
Tax on chargeable gains - Indexation Allowance
Tables showing the Indexation Allowance for assets disposed
of in September and October 2011 have now been published.
Bank
Levy Manual
HM Revenue & Customs has published the final version of
the guidance in respect of the Bank Levy.
The Investment Trust
(Approved Company) (Tax) Regulations 2011
The final draft of the regulations has now been published.
Bank Levy - list
of foreign deposit protection schemes comparable to FSCS (PDF
38K)
HM Revenue & Customs has provided a list of foreign deposit
schemes that are comparable to the FSCS.
LIFFE Admininstration and Management
has been designated as a recognised stock exchange
LIFFE Admininstration and Management has been designated as
a recognised stock exchange for the purposes of UK Tax Treatments.
Corporation
Tax on chargeable gains - Indexation Allowance
Tables showing the Indexation Allowance for assets disposed
of in July and August 2011 are now available.
Statutory
Instrument: SI 2011/2192 and Explanatory Memorandum (Opens new
window)
The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations
2011.
Research
& Development (R&D) Consultative Committee - draft guidance
on 'production' (PDF 106K)
HM Revenue & Customs invites comments on their draft guidance
on the definition of 'production' for R&D purposes by 30
September 2011.
Corporation
Tax on chargeable gains - Indexation Allowance (PDF 43K)
Tables showing the Indexation Allowance for assets disposed
of in June 2011 are now available.
CT600I (2011) Version
2 (PDF 163K)
A final published version of the CT600I (supplementary charge
in respect of ring fence trades) is available.
Statutory
Instrument: SI 1787 and Explanatory Memorandum (Opens new window)
Secondary legislation is being introduced to bring the Income
Tax (Manufactured Overseas Dividends) Regulations 1993 into
line with the branch exemption legislation contained in Finance
Act 2011.
Bank Levy: quantification
notices
Regulations for the collection and management of the Bank Levy
have been made and will come into force on 11 August 2011.
Corporation Tax:
loan relationships and derivative contracts
Comments are invited by 1 September 2011 on proposed changes
to the Corporation Tax rules on loan relationships and derivative
contract arising from the introduction of IFRS 9.
Corporation
Tax on chargeable gains - May Indexation Allowance (PDF 41K)
Tables showing the Indexation Allowance for assets disposed
of in May 2011 are now available.
Bank Levy:
draft regulations
HMRC invites comments on draft regulations for Double Taxation
Relief for groups and entities within the charge to the Bank
Levy and the French bank levy, and where France is the home
state of the entity or group.
