Income Tax
HMRC Briefs issued on or after 1 January 2007 in respect of Income Tax will be listed in this area.
Revenue & Customs Brief 51/08 -
issued 14 November 2008
This brief is about a change to the treatment of chargeable event gains
arising on life insurance policies held on bare trusts for minors.
Revenue & Customs Brief 22/08 - issued 9 April
2008
This Brief gives details of an article: Obligation of local authorities to
deduct tax from interest.
Revenue & Customs Brief 19/08 - issued 01
April 2008
This Brief gives details of an article: New penalties for errors in returns
and documents.
Revenue & Customs Brief 57/07 - issued 14 August
2007
This Brief gives details of an article: Disclosure of avoidance schemes:
New information powers.
Revenue & Customs Brief 44/07 - issued 11 June
2007
This Brief gives details of an article: Litigation & Settlements strategy
(LSS).
Revenue & Customs Brief 35/07 - issued 10 April
2007
This Brief gives details of an article concerning: Tax Credit Relief - Sharjah
- Petroloeum Revenue Tax.
Revenue & Customs Brief 34/07 - issued 10 April
2007
This Brief gives details of an article concerning : The Income Tax Act 2007
Revenue & Customs Brief 33/07 - issued 2 April
2007
This Brief gives details of an article concerning Seafarers’ Earnings
Deduction – New information requirement for tax returns for the year
ended 5 April 2007 onwards
Revenue & Customs Brief 25/07 - issued 20 March
2007
This brief is an update to brief 21/07 - Interim Penalties for 2005-06 PAYE
Returns.
Revenue & Customs Brief 21/07 - issued 9 March
2007
This Brief gives details of an article concerning : Interim Penalties for
2005 - 06 PAYE Returns.
Revenue & Customs Brief 19/07 - issued 7 March
2007
This brief contains a technical note detailing a change to the proposed legislation
to tackle avoidance based on abuse of sideways loss relief announced on 2
March 2007.
Revenue & Customs Brief 18/07 - issued 2 March
2007
This brief contains a technical note detailing proposed legislation to tackle
avoidance based on abuse of sideways loss relief.
Revenue & Customs Brief 17/07 - issued 15 February
2007
This Brief gives details of an article clarifying that Statement of Practice
SP 13/91 was withdrawn with effect from 6 April 2006 as notified in EIM 15170.
Revenue & Customs Brief 15/07 - issued 13 February
2007
This Brief provides an update on filing PAYE in - year forms online. It also
outlines the internal changes we will be introducing from April 2007.
Revenue & Customs Brief 01/07 - issued 4 January
2007
This Brief contains 1 article concerning the recently published decision of
The Special Commissioners in Robert Gaines - Cooper v HMRC.
