Contents:

• Introduction
• TB11/91-1 FINANCE ACT 1991: POINTS OF INTEREST – SECTION 39: APPROVED SHARE OPTION SCHEMES
• TB11/91-2 SECTION 68: GIFTS TO EDUCATIONAL ESTABLISHMENTS
• TB11/91-3 SECTION 73: CORPORATION TAX – EXTENDED LOSS CARRY BACK RELIEF
• TB11/91-4 AGENTS RECEIVING COPIES OF ASSESSMENTS
• TB02/92-1 CORPORATION TAX: PAY AND FILE
• TB02/92-2 CAPITAL GAINS TAX: PRIVATE RESIDENT RELIEF – PERMITTED AREA PROCEDURES
• TB02/92-3 INHERITANCE TAX: RETIREMENT BENEFITS UNDER PRIVATE PENSION CONTRACTS – SECTION 3(3) INHERITANCE TAX ACT 1984
• TB02/92-4 CORPORATION TAX: CASE V: RELIEF FOR UNDERLYING TAX – SECTION 799 ICTA 1988
• TB05/92-1 LLOYD’S UNDERWRITERS: COMPENSATION PAYMENTS
• TB05/92-2 CORPORATION TAX: PAY AND FILE – UPDATE
• TB05/92-3 RETIREMENT ANNUITIES: PROVISIONAL RELIEF FOR VARIABLE PREMIUMS
• TB05/92-4 SCHEDULE E: EXPENSES – FORM P11D – DISPENSATIONS
• TB05/92-5 PERSONAL PENSIONS: FORM OF ELECTION FOR CARRY BACK OF RELIEF
• TB08/92-1 SECTION 88 INTEREST ON LATE TAX RETURNS
• TB08/92-2 CORPORATION TAX: PAY AND FILE – UPDATE
• TB08/92-3 CORPORATION TAX: SECTION 73 FA 1991 – EXTENDED LOSS CARRY BACK RELIEF
• TB08/92-4 THE UK CONSTRUCTION INDUSTRY SCHEME: OVERSEAS-CONTROLLED COMPANIES
• TB08/92-5 SCHEDULE E: BENEFITS IN KIND – FORM P11D
• TB11/92-1 SECTION 703 ICTA 1988: INTRA-GROUP DIVIDENDS
• TB11/92-2 CORPORATION TAX: PAY AND FILE – UPDATE
• TB11/92-3 SCHEDULE E: FOREIGN EARNINGS DEDUCTION (FED): SECTION 193(1) AND SCHEDULE 12 ICTA 1988 – QUALIFYING PERIODS
• TB11/92-4 PENSION SCHEMES OFFICE: SYNOPSIS OF MEMORANDA
• TB11/92-5 THE WORKING OF AN ACCOUNTS OFFICE
• TB11/92-6 EC MERGERS DIRECTIVE: CLEARANCE APPLICATIONS
• TB02/93-1 MILK QUOTA AND CAPITAL GAINS TAX
• TB02/93-2 POWERS OF ATTORNEY: SIGNATURE OF TAX RETURNS AND OTHER DOCUMENTS
• TB02/93-3 CORPORATION TAX: PAY AND FILE – UPDATE
• TB02/93-4 FARMING: SOME POINTS OF INTEREST
• TB02/93-5 CAPITAL GAINS TAX: REBASING: ASSETS HELD ON 31 MARCH 1982
• TB02/93-6 INTEREST ON LATE PAYMENT OF TAX
• TB02/93-7 MARRIED COUPLES ALLOWANCE: REMINDER
• TB05/93-1 ERRORS IN RETURNS: SECTION 88 INTEREST
• TB05/93-2 FARMING: STOCK VALUATION FOR INCOME TAX PURPOSES
• TB05/93-3 FINANCE BILL 1993: IMPROVEMENTS TO PAY AND FILE
• TB05/93-4 REMEMBER THE NEW COMPANY RESIDENCE RULES?
• TB05/93-5 EQUITY NOTES
• TB05/93-6 CODES OF PRACTICE
• TB05/93-7 LOCATION OF APPEAL HEARINGS
• TB05/93-8 INTEREST ON LATE PAYMENTS
• TB05/93-9 ELECTRONIC FUNDS TRANSFER
• TB05/93-10 TAX TREATY NETWORK
• TB05/93-11 THE UNITED KINGDOM’S WORLD NETWORK OF DOUBLE TAXATION AGREEMENTS (Position as at 1 March 1993)
• TB05/93-12 DEREGULATION: BUSINESS TAX COMPUTATIONS ROUNDED TO NEAREST £1,000
• TB05/93-13 REVENUE ADJUDICATOR’S OFFICE
• TB08/93-1 SIMPLIFIED ASSESSING: AN INTRODUCTION
• TB08/93-2 CAPITAL GAINS TAX: NON-RESIDENT TRUSTS
• TB08/93-3 PAY AND FILE: FINAL UPDATE
• TB08/93-4 SCHEDULE E: CIR V HERD – WHAT NOW?
• TB08/93-5 CORPORATION TAX: SCOPE OF AN ACT CARRY-BACK CLAIM: PROCTER & GAMBLE LTD V TAYLERSON
• TB08/93-6 INHERITANCE TAX: IMPROVED MONITORING OF UNDERTAKINGS GIVEN FOR CONDITIONALLY EXEMPT PROPERTY
• TB08/93-7 PROCEEDINGS UNDER SECTION 703 ICTA 1988 IN RESPECT OF ABNORMAL DIVIDENDS RECEIVED BY TAX-EXEMPT BODIES
• TB11/93-1 MARKET TESTING: CONFIDENTIALITY
• TB11/93-2 SCHEDULE E: RELOCATION PACKAGES
• TB11/93-3 SCHEDULE E: THE TAXATION OF COMPANY CARS FROM 6 APRIL 1994
• TB11/93-4 SCHEDULE E: VANS AVAILABLE FOR PRIVATE USE
• TB11/93-5 STOCK DIVIDENDS: SECTION 249 ICTA 1988 – INFORMATION AVAILABLE TO SHAREHOLDERS
• TB11/93-6 SIMPLIFIED ASSESSING
• TB02/94-1 FINANCIAL BILL 1994: ALTERATION TO TAX RELIEFS
• TB02/94-2 FARMING: ARABLE AREA PAYMENTS
• TB02/94-3 SCHEDULE E: SHARE-RELATED REWARDS – DIRECTORS AND EMPLOYEES INFORMATION REQUIREMENTS
• TB02/94-4 SELF-ASSESSMENT AND SIMPLIFICATION OF PERSONAL TAX: GETTING UP TO DATE
• TB02/94-5 TRANSITION TO THE CURRENT YEAR BASIS
• TB02/94-6 NEW STYLE RETURN FORM
• TB02/94-7 CT PAY & FILE: NEW CORPORATION TAX REFERENCE NUMBERS
• TB02/94-8 SCHEDULE E: RECEIPTS BASIS OF ASSESSMENT: EMPLOYEES AND DIRECTORS OF LLOYD'S UNDERWRITING AGENCY COMPANIES
• TB02/94-9 EXPLANATORY NOTES ON CLAUSES: FINANCE BILL 1994
• TB02/94-10 FOREIGN EXCHANGE GAINS AND LOSSES – AN UPDATE
• TB02/94-11 FOREIGN DIVIDENDS: COLLECTING AGENTS
• TB05/94-1 COUNTERING AVOIDANCE OF PAYE
• TB05/94-2 RELOCATION PACKAGES: GUARANTEED SELLING PRICE (OR SIMILAR) SCHEMES
• TB05/94-3 SELF-ASSESSMENT: PARTNERSHIPS AND THE CURRENT YEAR BASIS OF ASSESSMENT
• TB05/94-4 FARMING: MILK PRODUCERS – SLOM COMPENSATION
• TB05/94-5 SELF-ASSESSMENT: (1) THE NEW CURRENT YEAR BASIS OF ASSESSMENT – A GUIDE FOR INLAND REVENUE OFFICERS AND TAX PRACTITIONERS
• TB05/94-6 TAX TREATY NETWORK
• TB05/94-7 CHANGE TO REPAYMENT ARRANGEMENTS
• TB05/94-8 SCHEDULE D CASES I AND II WHETHER A DEDUCTION FOR PERSONAL PENSION PAYMENTS (PPPS) IS ALLOWABLE IN ARRIVING AT THE PROFIT FOR CLASS 4 NIC PURPOSES
• TB05/94-9 SCHEDULE E: MOBILE TELEPHONES – BOOKLET 480
• TB08/94-1 MATRIX SECURITIES: GUIDANCE TO TAXPAYERS
• TB08/94-2 CONTROLLED FOREIGN COMPANIES
• TB08/94-3 FOREIGN INCOME DIVIDENDS
• TB08/94-3A SELF ASSESSMENT: NEW PROCEDURES FOR TAXING PARTNERSHIPS
• TB08/94-4 THE MULTIPLE LAND VALUATION SCHEME
• TB08/94-5 SCHEDULE E: MOBILE TELEPHONES – BOOKLET 480
• TB08/94-6 PROCEDURAL RULES FOR GENERAL AND SPECIAL COMMISSIONERS
• TB08/94-7 TAX BULLETIN CORRECTION TO ISSUE 11
• TB10/94-1 BENEFICIAL LOANS: TAXATION OF OVERSEAS LOANS IN FOREIGN CURRENCIES
• TB10/94-2 INCOME TAX AND CAPITAL GAINS TAX: EXEMPT DEMERGERS – TRUSTEES AND BENEFICIARIES
• TB10/94-3 PENSION SCHEMES OFFICE – SYNOPSIS OF MEMORANDUM
• TB12/94-1 MORTGAGE INTEREST RELIEF: LETTING OF PRIVATE RESIDENCE
• TB12/94-2 SELF ASSESSMENT: PAYMENTS ON ACCOUNT
• TB12/94-3 COMPANY CARS: P11D REPORTING
• TB12/94-4 INTERNATIONAL TAXATION: COMPANY RESIDENCE
• TB12/94-5 NEW PROCEDURAL RULES FOR GENERAL COMMISSIONERS: THE REVENUE VIEW ON THE TRANSITIONAL PROVISIONS AND INFORMATION NOTICES
• TB12/94-6 PENSION SCHEMES OFFICE – SYNOPSIS OF MEMORANDUM
• TB12/94-7 RECOGNISED STOCK EXCHANGES OVERSEAS
• TB02/95-1 FINANCE LEASE RENTAL PAYMENTS AND STATEMENT OF PRACTICE 3/91
• TB02/95-2 APPLICATION OF PAYE TO ANNUAL PAYMENTS
• TB02/95-3 CORPORATION TAX: PAY AND FILE: ACT SURRENDERS
• TB02/95-4 ENTERPRISE INVESTMENT SCHEME: OPTIONS OVER SHARES
• TB02/95-5 EXCHANGE GAINS AND LOSSES AND FINANCIAL INSTRUMENTS
• TB02/95-6 SELF ASSESSMENT AND TECHNICAL GUIDANCE
• TB04/95-1 TAXATION OF INSURANCE AND PERSONAL PENSION SCHEME COMMISSIONS
• TB04/95-2 CAPITAL GAINS TAX: NON-RESIDENT TRUSTS
• TB04/95-3 SELF ASSESSMENT: ELECTRONIC LODGEMENT SYSTEM
• TB04/95-4 ISSUES RELEVANT TO 1994–95 INCOME TAX RETURNS AND ASSOCIATED ASSESSMENTS
• TB04/95-5 UNITED KINGDOM/GERMANY DOUBLE TAXATION CONVENTION: WITHHOLDING TAX ON CERTAIN INCOME: ARRANGEMENTS FOR 1995–96 AND 1996–97
• TB04/95-6 TAX TREATY NETWORK
• TB04/95-7 SELF ASSESSMENT: PARTNERSHIP CONTINUATION ELECTIONS
• TB06/95-1 ENTERPRISE INVESTMENT SCHEME: CAPITAL GAINS RELIEF
• TB06/95-2 INTRA-GROUP INTEREST AND SIMILAR SUMS TREATED AS DISTRIBUTIONS
• TB06/95-3 EMPLOYEES AND DOUBLE TAXATION AGREEMENTS
• TB06/95-4 MORTGAGE INTEREST RELIEF: LETTING A PRIVATE RESIDENCE – NEW RULES FROM 6 APRIL 1995
• TB06/95-5 SELF ASSESSMENT: TRANSITIONAL ARRANGEMENTS – SUBMISSION OF ACCOUNTS
• TB06/95-6 LAUNCH OF PUBLIC INFORMATION CAMPAIGN FOR SELF ASSESSMENT
• TB06/95-7 FOREIGN INCOME DIVIDENDS
• TB08/95-1 MORTGAGE INTEREST RELIEF: PROPERTY USED FOR RESIDENTIAL AND BUSINESS PURPOSES
• TB08/95-2 PENSION SCHEMES: LOSS OF TAX APPROVAL
• TB08/95-3 STAMP DUTY FINANCE ACT 1994
• TB08/95-4 NON-RESIDENTS TRADING IN THE UK: THE ARM'S LENGTH PRINCIPLE
• TB08/95-5 PAY AND FILE: ACT SURRENDERS
• TB08/95-6 DISPENSATIONS: CHANGE IN APPROACH BY CONTRIBUTIONS AGENCY
• TB08/95-7 EXCESSIVE ASSESSMENTS: THE PRACTICE KNOWN AS “EQUITABLE LIABILITY”
• TB08/95-8 VOUCHERS FOR CLAIM TO REPAYMENT BY OR ON BEHALF OF INDIVIDUAL TAXPAYERS
• TB08/95-9 ACT/TAX CREDIT MISMATCH: TREATMENT OF DIVIDEND INCOME OF 1993–94
• TB08/95-10 TAX BULLETIN CORRECTION TO ISSUE 17
• TB10/95-1 CONTROLLED FOREIGN COMPANIES: HOLDING COMPANIES
• TB10/95-2 TAX TREATMENT OF INTEREST PAID ON GILT-EDGED SECURITIES
• TB10/95-3 THE TAXATION OF SHORT ROTATION COPPICE
• TB12/95-1 TAXATION OF THE PROPERTY INCOME OF NON-RESIDENT LANDLORDS
• TB12/95-2 TAX SIMPLIFICATION
• TB12/95-3 MILK QUOTA AND CAPITAL GAINS TAX
• TB12/95-4 CHARITIES: SCHEDULE D CASE VI INCOME
• TB12/95-5 PENSION SCHEMES: LOSS OF TAX APPROVAL
• TB12/95-6 SECTION 730A ICTA (“REPOS”) – “PRICE DIFFERENTIAL” IN SALE AND REPURCHASE AGREEMENTS
• TB12/95-7 INHERITANCE TAX: “HERITAGE” PROPERTY: SECTION 30 IHTA 1984
• TB12/95-8 CUSTOMER SERVICE MANAGERS
• TB02/96-1 DEDUCTION OF TAX AND TAX RELIEF AT SOURCE
• TB02/96-2 PURCHASE BY AN UNQUOTED COMPANY OF ITS OWN SHARES
• TB02/96-3 JOINT WORKING – UPDATE
• TB02/96-4 PAYE SETTLEMENT AGREEMENTS
• TB02/96-5 VOUCHERS FOR CLAIMS TO REPAYMENT BY OR ON BEHALF OF INDIVIDUAL TAXPAYERS
• TB04/96-1 SELF ASSESSMENT AND 1996–97 PARTNERSHIP ASSESSING
• TB04/96-2 SELF ASSESSMENT: CARRY-BACK OF PERSONAL PENSION CONTRIBUTIONS MADE IN 1996–97
• TB04/96-3 SELF ASSESSMENT: DEADLINE FOR NEW FAILURE TO NOTIFY CHARGEABILITY – 5 OCTOBER 1996
• TB04/96-4 EFFECTIVE DATES OF PAYMENT
• TB04/96-5 BANK AND BUILDING SOCIETY INTEREST: CLAIMING TAX BACK ON BEHALF OF PEOPLE WHO ARE UNABLE TO ACT FOR THEMSELVES
• TB04/96-6 PENSION SCHEMES OFFICE: INSPECTION VISITS
• TB04/96-7 PETROLEUM REVENUE TAX: EXPENDITURE CLAIMS
• TB04/96-8 SCHEDULE D CASES I & II: USE OF MILEAGE RATES IN COMPUTING CAR EXPENSES
• TB04/96-9 TAXATION OF FRENCH NATIONAL SERVICE VOLUNTEERS IN THE UK
• TB04/96-10 TAX TREATY NETWORK: ANNUAL UPDATE
• TB04/96-11 GROUP INCOME ELECTIONS: SECTION 247(4) ICTA 1988
• TB04/96-12 INHERITANCE TAX AND PENALTIES
• TB04/96-13 CORPORATION TAX: NEW RETURN FORM
• TB06/96-1 DISCOVERY AND DISCLOSURE UNDER SELF ASSESSMENT
• TB06/96-2 SELF ASSESSMENT KEY DATES AND EVENTS – NOVEMBER 1996 TO FEBRUARY 1998
• TB06/96-3 CONTROLLED FOREIGN COMPANIES
• TB06/96-4 TAX TREATMENT OF LANDFILL TAX AND PAYMENTS TO ENVIRONMENTAL TRUSTS
• TB06/96-5 OSTRICH “FARMING”
• TB06/96-6 INHERITANCE TAX (IHT)
• TB06/96-7 IR150 – TAXATION OF RENTS: A GUIDE TO PROPERTY INCOME
• TB08/96-1 PAYMENTS IN LIEU OF NOTICE
• TB08/96-2 CAPITAL GAINS TAX: ROLL-OVER RELIEF AND SELF ASSESSMENT PROVISIONAL RELIEF
• TB08/96-3 COLLECTING AGENTS FOR FOREIGN DIVIDENDS – DEDUCTION OF TAX
• TB08/96-4 SCHEDULE E: CHANGES TO THE PAYE REGULATIONS FOR SELF ASSESSMENT
• TB08/96-5 SCHEDULE E: SUBSTITUTE FORMS P11D
• TB08/96-6 TAX LAW REWRITE: THE WAY FORWARD AN INLAND REVENUE CONSULTATIVE DOCUMENT
• TB08/96-7 CORPORATION TAX PAY & FILE COMPUTATION OF TAX CHARGEABLE – APPORTIONMENT OF PROFITS BETWEEN FINANCIAL YEARS
• TB08/96-8 INHERITANCE TAX: ALLOWABLE DEDUCTIONS – REPUBLICATION OF EXISTING CONCESSION
• TB08/96-9 REPAYMENT CLAIMS
• TB08/96-10 TAX BULLETIN CORRECTION TO ISSUE 23
• TB10/96-1 TRANSFER PRICING: NEW OECD REPORT: GUIDANCE ON REVENUE PROCEDURES
• TB10/96-2 THE MUTUAL AGREEMENT PROCEDURE IN UK DOUBLE TAXATION CONVENTIONS
• TB10/96-3 SCHEDULE A: IR150 – TAXATION OF RENTS: A GUIDE TO PROPERTY INCOME
• TB10/96-4 SELF ASSESSMENT – SCHEDULE A: CO-OWNERSHIP OF PROPERTY
• TB10/96-5 SELF ASSESSMENT: CLAIMS AND PAYE CODING PAY AS YOU EARN (PAYE)
• TB10/96-6 EMPLOYEE SHARE SCHEMES: IMPLICATIONS FOR SELF ASSESSMENT
• TB10/96-7 SELF ASSESSMENT: PAYMENTS ON ACCOUNT
• TB10/96-8 PAYMENTS ON ACCOUNT – FURNISHED HOLIDAY LETTINGS
• TB10/96-9 EMPLOYEES AND DOUBLE TAXATION AGREEMENTS
• TB10/96-10 CREDIT RELIEF FOR FOREIGN TAXES
• TB12/96-1 SELF ASSESSMENT AND CARRYBACK OF PENSION CONTRIBUTIONS
• TB12/96-2 PAYE SETTLEMENT AGREEMENTS
• TB12/96-3 LOAN RELATIONSHIPS – BAD DEBT RELIEF FOR INTEREST ACCRUED BEFORE 1 APRIL 1996
• TB12/96-4 DOCKLANDS AND MANCHESTER BOMBINGS: BOMB DAMAGE TO BUILDINGS
• TB12/96-5 SELF ASSESSMENT: 1996–97 SA TAX RETURN: REQUIREMENTS FOR BUSINESSES AFFECTED BY THE TRANSITIONAL RULES TO SUBMIT STANDARD ACCOUNTS INFORMATION (SAI)
• TB12/96-6 CALCULATION OF 1996–97 PAYMENTS ON ACCOUNT: ALLOCATION OF RENTAL INCOME AND INVESTMENT INCOME RECEIVED GROSS
• TB12/96-7 EMPLOYEE SHARE SCHEMES: VALUATION OF SHARES IN UNQUOTED COMPANIES
• TB12/96-8 NEW SCHEDULE A: RE-LETTING COSTS
• TB12/96-9 CHANGES TO THE INTEREST RATE FORMULA FOR LATE AND OVERPAID INCOME AND CAPITAL GAINS TAX
• TB12/96-10 SICKNESS AND UNEMPLOYMENT INSURANCE
• TB12/96-11 TAX LAW REWRITE: PLANS FOR 1997
• TB02/97-1 DEDUCTION OF TAX AND TAX RELIEF AT SOURCE
• TB02/97-2 OPERATING PAYE ON AWARDS OF TRADEABLE ASSETS
• TB02/97-3 SCHEDULE E: CASES II & III: TAX EQUALISATION PAYMENTS
• TB02/97-4 LOCATION OF APPEAL HEARINGS
• TB02/97-5 SELF ASSESSMENT: 1996–97 PAYMENTS ON ACCOUNT
• TB02/97-6 SELF ASSESSMENT: FARMERS' AVERAGING
• TB02/97-7 SELF ASSESSMENT: THE TAX OBLIGATIONS OF TRUSTEES AND BENEFICIARIES OF BARE TRUSTS
• TB02/97-8 SELF ASSESSMENT: CARRY BACK OF PENSION CONTRIBUTIONS
• TB02/97-9 FARMING: BSE COMPENSATION
• TB02/97-10 CAPITAL GAINS TAX: POST TRANSACTION VALUATION CHECKS
• TB02/97-11 TAX TREATY UPDATE
• TB04/97-1 WORKERS IN THE CONSTRUCTION INDUSTRY
• TB04/97-2 FINANCE LESSORS: SECTION 82 AND SCHEDULE 12 FINANCE ACT 1997
• TB04/97-3 CAPITAL GAINS TAX: HOLD-OVER RELIEF AND SP8/92
• TB04/97-4 PERSONAL EQUITY PLANS (PEP): SHARES ACQUIRED WHEN A BUILDING SOCIETY/MUTUAL INSURER DEMUTUALISES
• TB04/97-5 DEDUCTION OF TAX FROM INTEREST PAID TO FINANCIAL INSTITUTIONS IN THE IRISH REPUBLIC
• TB04/97-6 INTEREST ON LATE AND OVERPAID INCOME AND CAPITAL GAINS TAX: FURTHER INFORMATION
• TB04/97-7 INHERITANCE TAX (IHT): INTEREST ON UNPAID TAX AND ON OVERPAYMENTS
• TB04/97-8 AUTOMATIC PENALTIES FOR EMPLOYERS' AND CONTRACTORS' END-OF-YEAR RETURNS
• TB04/97-9 SUGGESTION SCHEMES: EXTRA-STATUTORY CONCESSION A57: A CORRECTION
• TB06/97-1 SELF ASSESSMENT (SA) – RESIDENCE RULINGS AND DOMICILE
• TB06/97-2 SECTION 148 ICTA 1988 TAXATION OF CONTINUING BENEFITS ARISING FROM EMPLOYMENT TERMINATIONS
• TB06/97-3 SCHEDULE 7 FINANCE ACT 1997
• TB06/97-4 SELF ASSESSMENT – ANNOUNCEMENT OF THE DE MINIMIS LIMITS EXEMPTING TAXPAYERS FROM THE SCOPE OF THE ANTI-AVOIDANCE PROVISIONS IN SCHEDULE 22 FA 1995
• TB06/97-5 COMPLETION OF STANDARD ACCOUNTS INFORMATION (SAI)
• TB06/97-6 GILT INTEREST – QUARTERLY ACCOUNTING
• TB06/97-7 STATEMENT OF PRACTICE 4/85 – RELIEF FOR INTEREST ON LOANS USED TO BUY LAND OCCUPIED FOR PARTNERSHIP BUSINESS PURPOSES
• TB06/97-8 INCOME INTO CAPITAL (AND VICE VERSA)
• TB06/97-9 POSTPONED DONATIONS TO CHARITIES BY CHARITY OWNED COMPANIES: SECTION 64 FINANCE ACT 1997
• TB06/97-10 UK/US DOUBLE TAXATION CONVENTION – US LIMITED LIABILITY COMPANIES (LLCS)
• TB06/97-11 DOUBLE TAXATION AGREEMENTS – RUSSIAN FEDERATION
• TB06/97-12 ENTERPRISE INVESTMENT SCHEME
• TB06/97-13 SELF ASSESSMENT AND CARRY BACK OF PENSION CONTRIBUTIONS
• TB08/97-1 CAPITAL ALLOWANCES ON LONG-LIFE ASSETS
• TB08/97-2 SELF ASSESSMENT: PARTNERSHIPS: TRANSITIONAL ISSUES
• TB08/97-3 SELF ASSESSMENT: WAYLEAVES AND 1996–97 RETURNS
• TB08/97-4 PROFIT RELATED PAY SCHEMES: PRP AS A PERMITTED ADJUSTMENT
• TB08/97-5 TAX LAW REWRITE: UPDATE
• TB08/97-6 TAX LAW REWRITE: REWRITE OF CAPITAL ALLOWANCES
• TB08/97-7 DAIRY FARMERS IN ENGLAND AND WALES: RECEIPTS FROM THE RESIDUARY MILK MARKETING BOARD
• TB08/97-8 TAX TREATY NETWORK: UPDATE
• TB10/97-1 TRANSFER PRICING AND THE ARBITRATION CONVENTION
• TB10/97-2 SELF ASSESSMENT TAX RETURN: EMPLOYMENT PAGES AND TAX EQUALISATION
• TB10/97-3 SELF ASSESSMENT – CALCULATION OF PAYMENTS ON ACCOUNT FOR 1997–98: THE 80% PROPORTION
• TB10/97-4 USE OF “PENCE” IN SELF ASSESSMENT TAX RETURNS
• TB10/97-5 VENTURE CAPITAL TRUST SCHEME: CO-INVESTMENT AND THE CONTROL RULE
• TB10/97-6 DOUBLE TAXATION RELIEF: UNDERLYING TAX IN RESPECT OF PRE-MERGER PROFITS
• TB10/97-7 MILK QUOTA CUT COMPENSATION
• TB12/97-1 THE NEW TAX RULES ON EMPLOYEE TRAVEL AND SUBSISTENCE
• TB12/97-2 RELATIONSHIP BETWEEN ACCOUNTANCY AND TAXABLE PROFITS
• TB12/97-3 SELF ASSESSMENT: THE TAX OBLIGATIONS OF TRUSTEES AND BENEFICIARIES OF BARE TRUSTS
• TB12/97-4 ERROR IN TAX CALCULATION: GAINS ON LIFE INSURANCE
• TB12/97-5 TAX LAW REWRITE: RESPONSE TO FIRST EXPOSURE DRAFT BACKGROUND
• TB12/97-6 REMOVAL OF THE REQUIREMENT TO SEND VOUCHERS WITH CLAIMS TO REPAYMENT OF TAX BY OR ON BEHALF OF INDIVIDUALS WHO ARE RESIDENT IN THE UK
• TB12/97-7 NEW RATES OF STAMP DUTY & CERTIFICATES OF VALUE
• TB12/97-8 TAX TREATY NETWORK: UPDATE
• TB12/97-9 A HUNDRED YEARS OF INLAND REVENUE EXTRA-STATUTORY CONCESSIONS (ESCS)
• TB12/97-10 CORPORATION TAX – CASE V – RELIEF FOR UNDERLYING TAX – SECTION 799 ICTA 1988
• TB02/98-1 THE NEW TAX RULES ON EMPLOYEE TRAVEL AND SUBSISTENCE
• TB02/98-2 TAXATION OF COMMISSION, CASHBACKS AND DISCOUNTS
• TB02/98-3 SELF ASSESSMENT: PROVISION OF INFORMATION FROM TAXPAYER STATEMENTS OF ACCOUNT TO AUTHORISED AGENTS
• TB02/98-4 SELF ASSESSMENT: NEW EXTRA STATUTORY CONCESSION: INTEREST ON UNPAID TAX AND BUSINESS CESSATIONS 1997–98 AND 1998–99 [ESC A98]
• TB02/98-5 GILT INTEREST: GROSS PAYMENT MADE SIMPLE
• TB02/98-6 SAVINGS INCOME TAXED AT 20 PER CENT AND SOLICITORS’ UNDESIGNATED CLIENT ACCOUNTS
• TB02/98-7 1998 EMPLOYERS ANNUAL PACK AND ORDERLINE
• TB02/98-8 TAX TREATY UPDATE
• TB04/98-1 BUILDING SOCIETY AND OTHER WINDFALLS: FREE SHARES & CASH BONUSES
• TB04/98-2 THE NEW TAX RULES ON EMPLOYEE TRAVEL AND SUBSISTENCE
• TB04/98-3 LATE FILING PENALTIES AND SURCHARGES FOR LATE PAYMENT: REASONABLE EXCUSE
• TB04/98-4 SELF ASSESSMENT: PERSONAL INSOLVENCY
• TB04/98-5 PROCEEDINGS UNDER SECTION 703 ICTA 1988 IN RESPECT OF ABNORMAL DIVIDENDS RECEIVED BY TAX-EXEMPT BODIES
• TB06/98-1 CAPITAL ALLOWANCES ON FINANCE LEASES
• TB06/98-2 PROSECUTIONS AND THE “HANSARD” PROCEDURE: THE CONSEQUENCES OF REGINA v W AND ANOTHER
• TB06/98-3 REMUNERATION FOR EMPLOYEES IN SHARES SUBJECT TO RISK OF FORFEITURE
• TB06/98-4 REVIEWING THE FIRST YEAR OF SELF ASSESSMENT: MAKING PAYMENTS
• TB06/98-5 TAX LAW REWRITE PROJECT
• TB06/98-6 SELF ASSESSMENT TAX RETURNS: EMPLOYMENT PAGES AND TAX EQUALISATION – PAYMENTS ON ACCOUNT (POAs)
• TB06/98-7 REVENUE PROSECUTIONS
• TB06/98-8 TAX TREATY NETWORK: UPDATE
• TB06/98-9 CORPORATION TAX: CASE V: RELIEF FOR UNDERLYING TAX – SECTION 799 ICTA 1988
• TB09/98-1 APPLYING PAYE TO REMUNERATION IN THE FORM OF READILY CONVERTIBLE ASSETS
• TB09/98-2 ENTERPRISE INVESTMENT SCHEME: UPDATE ON PROCEDURES
• TB09/98-3 FARMERS’ AVERAGING WHEN 97–98 SHOWS A LOSS
• TB09/98-4 TRANSFER PRICING AND THE ARBITRATION CONVENTION
• TB09/98-5 TAX TREATY NETWORK: UPDATE
• TB09/98-6 INDIVIDUALS BECOMING NOT RESIDENT AND NOT ORDINARILY RESIDENT IN THE UNITED KINGDOM: YEAR OF DEPARTURE
• TB09/98-7 REVENUE PROSECUTIONS
• TB09/98-8 CAPITAL GAINS TAX REFORM PUBLICATION OF GUIDANCE
• TB09/98-9 INHERITANCE TAX: NEW ARRANGEMENTS FOR PAYING IN PERSON IN LONDON
• TB10/98-1 THE NEW TRANSFER PRICING LEGISLATION
• TB10/98-2 EMPLOYMENT TERMINATION SETTLEMENTS
• TB10/98-3 RECORDS TO BE KEPT UNDER SELF ASSESSMENT
• TB10/98-4 STAMP DUTY RESERVE TAX (SDRT) PENALTIES FOR FAILURE TO NOTIFY LIABILITY
• TB10/98-5 SECTION 703 ICTA 1988 AND SHARE BUY BACKS
• TB10/98-6 TAX LAW REWRITE PROJECT
• TB10/98-7 CERTAIN INDIVIDUALS COMING TO THE UK FOR EMPLOYMENT YEAR OF ARRIVAL
• TB10/98-8 LLOYD’S UNDERWRITERS 1994 UNDERWRITING ACCOUNT
• TB10/98-9 MEMBERS CLUBS, SOCIETIES AND VOLUNTARY ASSOCIATIONS
• TB12/98-1 PENALTIES AND THE NEW TRANSFER PRICING LEGISLATION
• TB12/98-2 TAX LAW REWRITE PROJECT
• TB12/98-3 IHT: GUIDANCE ON CHANGES TO THE CONDITIONAL EXEMPTION SCHEME
• TB12/98-4 THE NEW SYSTEM FOR TAXING PROFESSIONAL BUSINESSES: WHAT IS MEANT BY “TRUE AND FAIR VIEW”?
• TB12/98-5 THE NEW CONSTRUCTION INDUSTRY SCHEME: TURNOVER TESTS
• TB12/98-6 FINANCIAL GLOBAL TRADING
• TB12/98-7 SELF ASSESSMENT: THE 31 JANUARY PAYMENT AND FILING DEADLINE, AND AFTER
• TB12/98-8 REVENUE PROSECUTIONS
• TB12/98-9 CORPORATION TAX: QUARTERLY INSTALMENT PAYMENTS
• TB02/99-1 RELATIONSHIP BETWEEN ACCOUNTANCY AND TAXABLE PROFITS: CURRENT POINTS OF INTEREST
• TB02/99-2 NEW SYSTEM FOR TAXING PROFESSIONAL BUSINESSES: “CATCHING-UP” CHARGE
• TB02/99-3 UK DIVIDENDS: TERMINATION OF TAX CREDIT AT SOURCE SCHEMES FOR OVERSEAS INVESTORS
• TB02/99-4 ENTITY CLASSIFICATION
• TB02/99-5 SELF ASSESSMENT AND TRUSTEES OF APPROVED SELF ADMINISTERED PENSION SCHEMES
• TB02/99-6 REVENUE PROSECUTIONS
• TB02/99-7 TAX TREATY CLAIMS – INTEREST – RE-DENOMINATION OF LOANS
• TB02/99-8 TAX TREATY NETWORK: UPDATE
• TB02/99-9 PAYING TAX IN EUROS
• TB02/99-10 EMPLOYERS’ ANNUAL PACK AND EMPLOYERS’ BULLETIN
• TB04/99-1 CONSTRUCTION INDUSTRY SCHEME
• TB04/99-2 INTERACTION OF TAX LAW AND ACCOUNTANCY PRACTICE: RECENT DEVELOPMENTS
• TB04/99-3 TAXATION OF “REVERSE PREMIUMS”
• TB04/99-4 PRIVATE FINANCE INITIATIVE (PFI) PROJECTS: TREATMENT OF SURPLUS LAND
• TB04/99-5 A MODERN SYSTEM FOR CORPORATION TAX PAYMENTS: QUARTERLY INSTALMENT PAYMENTS AND GROUP PAYMENT ARRANGEMENTS
• TB04/99-6 CONTRIBUTIONS AGENCY TRANSFER TO INLAND REVENUE
• TB04/99-7 REVENUE PROSECUTIONS
• TB04/99-8 ABOLITION OF ADVANCE CORPORATION TAX (ACT) AND THE 10% TAX CREDIT
• TB04/99-9 LATE SUBMISSION OF STATUTORY DECLARATIONS UNDER SECTION 703(9)
• TB04/99-10 TAX TREATY NETWORK: UPDATE
• TB04/99-11 DETAILS OF CLIENTS’ SELF ASSESSMENT STATEMENTS OF ACCOUNT
• TB04/99-12 RECOGNISED STOCK EXCHANGES OVERSEAS
• TB06/99-1 DECISIONS AND APPEALS
• TB06/99-2 CONSTRUCTION INDUSTRY SCHEME
• TB06/99-3 DOUBLE TAXATION RELIEF ON UK COMPANY INTEREST PAYMENTS: PROVISIONAL TREATY RELIEF (PTR) SCHEME
• TB06/99-4 RECOVERY OF UNPAID NATIONAL INSURANCE CONTRIBUTIONS (NICs) FROM COMPANY DIRECTORS ETC.
• TB06/99-5 ALLOCATION AND RE-ALLOCATION OF PAYMENTS BY THE REVENUE, WITH PARTICULAR REFERENCE TO THE JULY 1999 SELF ASSESSMENT STATEMENTS OF ACCOUNT
• TB06/99-6 ERRORS IN SOME 1998–1999 SELF ASSESSMENT TAX RETURNS
• TB06/99-7 TAX LAW REWRITE PROJECT
• TB06/99-8 INFORMATION POWERS AND LEGAL ADVICE
• TB06/99-9 REVENUE PROSECUTIONS
• TB08/99-1 BUSINESS ENTERTAINING – EMPLOYEES AND OFFICE HOLDERS
• TB08/99-2 CORPORATION TAX NEW RETURN FORMS
• TB08/99-2A CORPORATION TAX SELF ASSESSMENT (CTSA): NEW CODE OF PRACTICE FOR ENQUIRIES INTO COMPANY TAX RETURNS
• TB08/99-3 GUIDANCE ON USE OF INFORMATION AND PENALTY POWERS IN QUARTERLY INSTALMENT PAYMENTS CASES
• TB08/99-4 GROUP PAYMENT ARRANGEMENTS: A REMINDER FOR COMPANIES WITH 31 MARCH ACCOUNTING PERIOD END-DATES
• TB08/99-5 DAIRY FARMERS: BONUS ISSUE OF MILK MARQUE SHARES (OCTOBER 1998)
• TB08/99-6 RECENT PROGRESS OF THE TAX LAW REWRITE PROJECT
• TB08/99-7 SELF ASSESSMENT HELP SHEET IR204 (LUMP SUMS AND COMPENSATION PAYMENTS FOR THE EMPLOYMENT PAGES)
• TB08/99-8 CUSTOMER SERVICE MANAGERS
• TB10/99-1 WORKING FAMILIES’ TAX CREDIT (WFTC) AND DISABLED PERSON’S TAX CREDIT (DPTC)
• TB10/99-2 STAMP DUTY RESERVE TAX: CHANGES TO INTEREST RATES; PENALTIES FOR FAILURE TO NOTIFY LIABILITY; INTERACTION WITH STAMP DUTY
• TB10/99-3 PRIVATE FINANCE INITIATIVE PROJECTS: STAMP DUTY
• TB10/99-4 PRIVATE FINANCE INITIATIVE
• TB10/99-5 ADVANCE PRICING AGREEMENTS: THE INLAND REVENUE’S EXPERIENCE AND EXPECTATION OF THE BILATERAL PROCESS FOR GUIDANCE TO ITS TAXPAYERS
• TB10/99-6 REMISSION OF INTEREST ON DISPUTED NATIONAL INSURANCE CONTRIBUTIONS LIABILITY
• TB12/99-1 SELF ASSESSMENT: THE 31 JANUARY PAYMENT AND FILING DEADLINE COMES ROUND AGAIN
• TB12/99-2 STEEDEN V CARVER (SPC 212) – IMPLICATION FOR 31 JANUARY 2000 FILING DATE
• TB12/99-3 THE REFORM OF INCOME TAX RELIEFS AND ALLOWANCES
• TB12/99-4 INTERACTION OF TAX LAW AND ACCOUNTANCY PRACTICE
• TB12/99-5 E-COMMERCE – TAX IN THE ELECTRONIC AGE
• TB02/00-1 PROVISION OF PERSONAL SERVICES THROUGH INTERMEDIARIES:
• TB02/00-2 CORPORATION TAX: QUARTERLY INSTALMENT PAYMENTS
• TB02/00-3 INLAND REVENUE REVIEW OF INCOME TAX SELF ASSESSMENT ENQUIRY WORK
• TB02/00-4 CORPORATION TAX ON CHARGEABLE GAINS – POST TRANSACTION VALUATION CHECKS
• TB02/00-5 REVENUE PROSECUTIONS
• TB02/00-6 BUSINESS ENTERTAINMENT CLARIFICATION
• TB02/00-7 WORKING TOGETHER WITH CIOT AND ICAEW
• TB02/00-8 SELF ASSESSMENT TAX RETURN GUIDES
• TB04/00-1 EMPLOYEE SHARE PLANS: CONDITIONAL SHARES AND RELATED TOPICS
• TB04/00-2 CAPITAL ALLOWANCES – LONG-LIFE ASSETS – AIRCRAFT OUTSIDE THE BATA AGREEMENT
• TB04/00-3 NON-RESIDENT LANDLORDS: PRACTICAL IMPLICATIONS OF NEW TRANSFER PRICING LEGISLATION AT SCHEDULE 28AA OF ICTA 1988
• TB04/00-4 S703 ICTA 1988 AND SELF ASSESSMENT
• TB04/00-5 INFORMATION POWERS AND LEGAL ADVICE
• TB04/00-6 INCENTIVE AWARD UNIT (FORMERLY THE INCENTIVE VALUATION UNIT)
• TB04/00-7 APPLICATIONS FOR INTERNATIONAL CLEARANCES, APPROVALS AND AGREEMENTS
• TB04/00-8 PENALTIES FOR INACCURATE NATIONAL INSURANCE CONTRIBUTIONS DETAILS ON END OF YEAR RETURNS (E.G. MISSING NATIONAL INSURANCE NUMBERS)
• TB06/00-1 PROVISION OF PERSONAL SERVICES THROUGH INTERMEDIARIES: FREQUENTLY ASKED QUESTIONS
• TB06/00-2 INLAND REVENUE – INTERNET SERVICES
• TB06/00-3 REVENUE ACCOUNTANTS
• TB06/00-4 PROFIT-RELATED PAY (PRP) AND FINANCIAL REPORTING STANDARD 11
• TB06/00-5 TAX LAW REWRITE
• TB06/00-6 REVENUE PROSECUTIONS
• TB06/00-7 THIEVES BAG CHEQUES BOUND FOR ACCOUNTANT
• TB06/00-8 AN UPDATE ON DOUBLE TAXATION AGREEMENTS AND DOUBLE CONTRIBUTION CONVENTIONS
• TB08/00-1 NATIONAL INSURANCE CONTRIBUTIONS: AGGREGATION OF EARNINGS AND “NOT REASONABLY PRACTICABLE” TEST
• TB08/00-2 S. 28A AND S. 28B TAXES AND MANAGEMENT ACT 1970 (TMA 70) – AMENDING AN INCOME TAX SELF ASSESSMENT (ITSA) AFTER AN ENQUIRY
• TB08/00-3 DOUBLE TAXATION RELIEF: FINANCE ACT 2000 CHANGES
• TB08/00-4 SCHEDULE A: WITHDRAWAL OF EXTRA-STATUTORY CONCESSION B4
• TB08/00-5 REVENUE PROSECUTIONS
• TB10/00-1 SCHEDULE E BENEFITS IN KIND – CALCULATING THE CASH EQUIVALENT OF A BENEFIT WHEN THERE IS PART BUSINESS USE AND PART PRIVATE USE
• TB10/00-2 NEW CRIMINAL OFFENCE FOR TAX FRAUD
• TB10/00-3 FINANCE ACT 2000 – SECTION 97 AND SCHEDULE 27 MODERNISATION OF GROUP RELIEF
• TB10/00-4 OFFSHORE MANNING ARRANGEMENTS FOR MARINERS
• TB10/00-5 CENTRE FOR NON RESIDENTS
• TB10/00-6 PENSIONS SHARING ON DIVORCE OR NULLITY
• TB10/00-7 PAYROLL GIVING – NOW AN EVEN BETTER WAY TO GIVE
• TB10/00-8 MILLIONS UP FOR GRABS FROM THE INLAND REVENUE!
• TB12/00-1 THE IMPACT ON DIRECTORS OF THE NATIONAL MINIMUM WAGE
• TB12/00-2 LIMITED LIABILITY PARTNERSHIPS
• TB12/00-3 EMPLOYEES SENT ON SECONDMENT TO WORK IN THE UNITED KINGDOM
• TB12/00-4 ENTITY CLASSIFICATION
• TB12/00-5 INTEREST OVERCHARGED ON TAX PAID LATE
• TB12/00-6 INHERITANCE TAX: ACCUMULATION & MAINTENANCE TRUSTS
• TB12/00-7 CAPITAL GAINS: SIMPLER PROCEDURES FOR COMPANIES VALUATION OF LARGE LAND PORTFOLIOS AT 31 MARCH 1982
• TB12/00-8 FARMING LOSSES – SECTION 397 INCOME AND CORPORATION TAXES ACT (ICTA) 1988
• TB12/00-9 CONSTRUCTION INDUSTRY SCHEME: CIS 5 CERTIFICATES: CHANGES TO ELIGIBILITY CRITERIA
• TB12/00-10 PROVISIONAL FIGURES AND ESTIMATES: CLAIMS TO ERROR OR MISTAKE RELIEF AND “DISCOVERY”
• TB02/01-1 PROVIDING SERVICES THROUGH AN INTERMEDIARY – IR35 – WHAT HAPPENS NEXT?
• TB02/01-2 THE DEADLINE FOR SURCHARGE ON LATE PAID TAX UNDER INCOME TAX SELF ASSESSMENT
• TB02/01-3 INTEREST ON SECTION 350 ASSESSMENTS
• TB02/01-4 CAPITAL GAINS TAX: TAPER RELIEF AND EMPLOYEE SHARES HELD IN TRUST
• TB02/01-5 INVESTMENT MANAGER PROVISIONS FA 1995
• TB04/01-1 CORPORATION TAX – LARGE COMPANIES: QUARTERLY INSTALMENT PAYMENTS AND GROUP PAYMENT ARRANGEMENTS
• TB04/01-2 PERSONAL RESIDENCE: HOW THE RULES APPLY TO “MOBILE WORKERS” LIVING IN THE UK
• TB04/01-3 CAPITAL GAINS: SIMILAR PROCEDURES FOR COMPANIES VALUATION OF LARGE LAND PORTFOLIOS AT 31 MARCH 1982
• TB04/01-4 TAX BARRISTER CONVICTED
• TB04/01-5 INLAND REVENUE TRUSTS
• TB04/01-6 DOUBLE TAXATION CONVENTIONS AND DOUBLE CONTRIBUTION CONVENTIONS – UPDATE
• TB04/01-7 ALTERATIONS TO OLD PENSION FUNDS – PENSION SHARING ON DIVORCE
• TB04/01-8 ENTERPRISE MANAGEMENT INCENTIVES (EMI) CHANGES ANNOUNCED IN BUDGET 2001
• TB04/01-9 THE INLAND REVENUE: THE CHARTERED INSTITUTE OF TAXATION: HM CUSTOMS & EXCISE
• TB06/01-1 INCOME TAX SELF-ASSESSMENT (ITSA) RETURNS FOR 2000–01
• TB06/01-2 THE LATE NOTIFICATION PENALTY
• TB06/01-3 CHANGES TO INCOME TAX SELF ASSESSMENT MACHINERY LEGISLATION
• TB06/01-4 COMPENSATION PAID ON BANK ACCOUNTS OF HOLOCAUST VICTIMS
• TB06/01-5 INTEREST RELIEF FOR COMPANIES WITHIN THE SERVICE COMPANY LEGISLATION AND CONSTRUCTION INDUSTRY SCHEME
• TB06/01-6 INFORMAL ECONOMY WORKERS
• TB06/01-7 AN UPDATE ON DOUBLE TAXATION CONVENTIONS (DTCs) AND DOUBLE CONTRIBUTION CONVENTIONS (DCCs)
• TB06/01-8 REVENUE PROSECUTIONS
• TB08/01-1 GROSS PAYMENTS OF INTEREST
• TB08/01-2 NATIONAL INSURANCE CONTRIBUTIONS AND PERSONAL LIABILITY NOTICES
• TB08/01-3 DOUBLE TAXATION RELIEF: DIVIDENDS FROM GROUPS TAXED OVERSEAS AS A SINGLE ENTITY – SECTION 803A, ICTA 1988
• TB08/01-4 PERSONAL PENSION SCHEMES – NEW EXTRA STATUTORY CONCESSION
• TB08/01-5 DIRECTIONS THAT ITSA PAYMENTS ON ACCOUNT DO NOT APPLY
• TB08/01-6 USING “DISCOVERY” PROVISIONS WITH AN OPEN ENQUIRY WINDOW
• TB08/01-7 SUBCONTRACTORS IN THE CONSTRUCTION INDUSTRY (THE MULTIPLE TURNOVER TESTS): EXPIRY OF EXTRA STATUTORY CONCESSION B52
• TB08/01-8 INCREASE IN THE YOUTH RATE OF THE NATIONAL MINIMUM WAGE
• TB08/01-9 THE SOCIAL SECURITY (CONTRIBUTIONS) (AMENDMENT NO. 5) REGULATIONS 2001
• TB08/01-10 REVENUE PROSECUTIONS
• TB10/01-1 THE TAXATION OF SHARE OPTIONS: INTERNATIONALLY MOBILE EMPLOYEES
• TB10/01-2 THE LATE NOTIFICATION PENALTY
• TB10/01-3 INHERITANCE TAX: ACCUMULATION & MAINTENANCE TRUSTS
• TB10/01-4 AN UPDATE ON DOUBLE TAXATION CONVENTIONS (DTCs) AND DOUBLE CONTRIBUTION CONVENTIONS (DCCs)
• TB12/01-1 LIABILITY TO PAY CLASS 1 NATIONAL INSURANCE CONTRIBUTIONS: INTERNATIONALLY MOBILE EMPLOYEES
• TB12/01-2 INHERITANCE TAX: WARTIME COMPENSATION PAYMENTS
• TB12/01-3 SURCHARGE ON LATE PAID TAX UNDER INCOME TAX SELF ASSESSMENT – UPDATE
• TB12/01-4 PENSION SCHEMES
• TB12/01-5 PENSION SCHEMES: LOSS OF TAX APPROVAL
• TB12/01-6 SOCIAL SECURITY CONTRIBUTIONS (SHARE OPTIONS) ACT 2001
• TB12/01-7 REVENUE PROSECUTIONS
• TB01/02-1 DOUBLE TAXATION RELIEF: TAX CONSOLIDATIONS FALLING WITHIN SECTION 803A OF ICTA 1988
• TB01/02-2 SCHEDULE E – FOREIGN EARNINGS DEDUCTION (FED) FOR SEAFARERS – MEANING OF SHIP
• TB01/02-3 DAILY PENALTIES FOR OUTSTANDING SELF ASSESSMENT (SA) RETURNS
• TB01/02-4 REFERRALS TO THE SPECIAL COMMISSIONERS DURING AN ENQUIRY
• TB01/02-5 PROVISIONAL FIGURES IN RETURNS
• TB01/02-6 CAPITAL GAINS: SIMPLER PROCEDURES FOR COMPANIES VALUATION OF LARGE LAND PORTFOLIOS AT 31 MARCH 1982
• TB01/02-7 NEW FORM 41G(TRUST) – TRUST DETAILS
• TB01/02-8 REVENUE PROSECUTIONS
• TB01/02-9 STATEMENT OF PRACTICE 3/92 – DOUBLE TAXATION RELIEF: STATUS OF THE UK’S DOUBLE TAXATION CONVENTIONS WITH FORMER USSR AND WITH NEWLY INDEPENDENT STATES
• TB04/02-1 REVENUE ACCOUNTANTS
• TB04/02-2 INCOME TAX RELIEF UNDER EIS/VCT SCHEME – IN-YEAR CLAIMS
• TB04/02-3 TAX IMPLICATIONS OF REFORM OF FINANCIAL REGULATION IN THE UK
• TB04/02-4 CORPORATION TAX SELF ASSESSMENT AND CHARGEABLE GAINS VALUATIONS
• TB04/02-5 EMPLOYEES' BUSINESS EXPENSES RECEIPTS: RETENTION REQUIREMENTS UNDER CORPORATION TAX SELF ASSESSMENT (CTSA)
• TB04/02-6 INHERITANCE TAX CONCESSION EXTENDED TO INCLUDE FURTHER WARTIME COMPENSATION PAYMENTS
• TB04/02-7 AMENDED EXTRA STATUTORY CONCESSION B53
• TB04/02-8 CHANGE IN LOCATION OF CORPORATE VENTURING SCHEME (CVS) WORK
• TB06/02-1 TAXATION OF FOREIGN NATIONALS: SCHEDULE E – TAX EQUALISATION
• TB06/02-2 SCHEDULE A: COMPUTATION OF PROFITS: REPAIRS TO LET PROPERTY
• TB06/02-3 DOUBLE-GLAZING: CHANGE OF REVENUE PRACTICE
• TB06/02-4 TRUSTS
• TB06/02-5 REVENUE PROSECUTIONS
• TB06/02-6 DOUBLE TAXATION CONVENTIONS (DTCS) AND DOUBLE CONTRIBUTION CONVENTIONS (DCCS)
• TB08/02-1 REVIEW OF LINKS WITH BUSINESS – INTERNATIONAL TAX ISSUES
• TB08/02-2 AUTHORISED UNIT TRUSTS (AUTs) AND OPEN-ENDED INVESTMENT COMPANIES (OEICs)
• TB08/02-3 EMPLOYEES COMING FROM ABROAD TO WORK IN THE UK
• TB08/02-4 COMPOSITE SERVICE COMPANIES AND THE “SERVICE COMPANY” LEGISLATION (“IR35”)
• TB08/02-5 SIMPLER RULES FOR DEALING WITH INSTRUMENTS OF VARIATION FOR IHT AND CGT PURPOSES
• TB08/02-6 AN UPDATE ON DOUBLE TAXATION CONVENTIONS (DTCS)
• TB08/02-7 GROUP RELIEF – ACCOUNTING PERIODS PRIOR TO 1 APRIL 2000 – UK BRANCHES OF COMPANIES RESIDENT IN THE EUROPEAN ECONOMIC AREA (EEA)
• TB10/02-1 CAPITAL GAINS TAX – TAPER RELIEF – ANTI-AVOIDANCE – PARAGRAPHS 11 AND 11A SCH A1 TCGA 1992
• TB10/02-2 CAPITAL GAINS TAX – CAPITAL SUMS DERIVED FROM ASSETS – RELIEFS AND EXTRA STATUTORY CONCESSION D33
• TB10/02-3 CAPITAL GAINS TAX – TAPER RELIEF – PARTNERSHIPS – DISPOSALS OF PARTNERSHIP GOODWILL BY PARTNERS – REVISED STATEMENT OF PRACTICE D12
• TB10/02-4 SELF ASSESSMENT: EXTENSION OF DEADLINE FOR PAYE ELECTRONIC FILERS
• TB10/02-5 TAX LAW REWRITE – THE DRAFT INCOME TAX (EARNINGS AND PENSIONS) BILL
• TB10/02-6 SECTION 55 FA 2002: TAX RELIEF FOR GIFTS OF MEDICAL SUPPLIES AND EQUIPMENT
• TB10/02-7 REVENUE PROSECUTIONS
• TB12/02-1 CHANGES TO THE “HANSARD” PROCEDURE
• TB12/02-2 CERTIFICATES OF UK RESIDENCE FOR COMPANIES
• TB12/02-3 CHANGES TO NATIONAL INSURANCE CONTRIBUTIONS (NICS) FROM 6 APRIL 2003.
• TB12/02-4 CORPORATION TAX ON CHARGEABLE GAINS: INDEXATION ALLOWANCE: ERROR IN INTERNET TABLES
• TB12/02-5 UPDATE TO ARTICLE IN TB46 “INFORMATION POWERS AND LEGAL ADVICE”
• TB02/03-1 IMPORTANT CHANGES TO THE FILING OF EMPLOYER END OF YEAR RETURNS
• TB02/03-2 EMPLOYEES COMING FROM ABROAD TO WORK IN THE UNITED KINGDOM
• TB02/03-3 DOUBLE TAXATION RELIEF: UNDERLYING TAX: TAX CONSOLIDATIONS FALLING WITHIN SECTION 803A OF ICTA 1988
• TB02/03-4 GUIDANCE ON PROPERTY VALUATIONS
• TB02/03-5 NEW FORM 17
• TB04/03-1 BUSINESSES, INDIVIDUALS AND THE SETTLEMENTS LEGISLATION
• TB04/03-2 SERVICE COMPANY LEGISLATION (“IR35”) & INTERNATIONAL ISSUES
• TB04/03-3 NEW TAX CREDITS
• TB04/03-4 CERTIFICATES OF TAX DEPOSIT
• TB04/03-5 INLAND REVENUE R185 FORMS
• TB04/03-6 CONTINUING OBLIGATIONS TO DEDUCT TAX AT SOURCE WHEN A LATE BUDGET IS HELD
• TB04/03-6 ANNUAL LIMITS FOR ISA'S
• TB04/03-7 EMPLOYMENT AGENCIES OPERATING IN THE NETHERLANDS
• TB04/03-8 REVENUE PROSECUTIONS
• TB06/03-1 ACCESS TO LINK PAPERS OR HOW THE FIGURES IN THE ACCOUNTING RECORDS FEATURE IN THE RETURN
• TB06/03-2 STATEMENT OF GOOD PRACTICE FOR HANDLING ENQUIRIES INTO INWARD EXPATRIATE TAX/NICS ISSUES
• TB06/03-3 EMPLOYER REIMBURSEMENT OF EMPLOYEES' BANK CHARGES
• TB06/03-4 CAPITAL ALLOWANCES FOR INFORMATION AND  COMMUNICATION TECHNOLOGY (SUPERSEDED BY CA23130)
• TB06/03-5 THE BOARD OF INLAND REVENUE'S STATEMENT ON THE ISSUE, RENEWAL AND WITHDRAWAL OF SUBCONTRACTORS' TAX CERTIFICATES
• TB06/03-6 REVENUE PROSECUTIONS
• TB06/03-7 CORRECTIONS
• TB09/03-1 DECEASED ESTATES – NEW PROCEDURES FOR INCOME TAX AND CAPITAL GAINS TAX
• TB09/03-2 AN UPDATE ON DOUBLE TAXATION CONVENTIONS (DTCS)
• TB09/03-3 INLAND REVENUE – TAX LAW REWRITE PROJECT
• TB10/03-1 CHANGES TO STAMP DUTY
• TB10/03-2 AUTOMATION OF CTSA LATE FILING PENALTIES
• TB10/03-3 CAPITAL GAINS: COMPANIES VALUATION OF LARGE LAND PORTFOLIOS AT 31 MARCH 1982
• TB12/03-1 REVENUE TARGETS LATE FILERS
• TB12/03-2 TELEWORKERS: REIMBURSED EXPENSES AND BENEFITS FOR EMPLOYEES WORKING AT HOME
• TB12/03-3 NON-RESIDENTS WORKING IN THE UK FOR SHORT PERIODS: THE “60-DAY” RULE
• TB12/03-4 KEEPING EMPLOYERS POSTED ABOUT ONLINE FILING AND ELECTRONIC PAYMENT
• TB12/03-5 CAPITAL ALLOWANCES: LONG-LIFE ASSETS – AIRCRAFT
• TB12/03-6 BUSINESS INCOME MANUAL
• TB12/03-7 REVENUE PROSECUTIONS
• TB02/04-1 SELF ASSESSMENT RETURNS
• TB02/04-2 TIPS, GRATUITIES, SERVICE CHARGES AND TRONCS: INCOME TAX, NATIONAL INSURANCE CONTRIBUTIONS, NATIONAL MINIMUM WAGE ISSUES AND VAT
• TB02/04-3 EMPLOYERS: ONLINE FILING AND ELECTRONIC PAYMENT
• TB02/04-4 REVENUE PROSECUTIONS
• TB04/04-1 MONEY LAUNDERING REGULATIONS 2003
• TB04/04-2 EU ENLARGEMENT AND NICS
• TB04/04-3 STAMP DUTY LAND TAX: GROUP RELIEF
• TB04/04-4 RECOVERY OF TAX AND PRIMARY NICS FROM AN EMPLOYEE – NEW APPEALS PROVISIONS
• TB04/04-5 UK/USA DOUBLE TAXATION AGREEMENT – FEDERAL EXCISE TAX
• TB04/04-6 CORRESPONDING DEFICIENCY RELIEF ON LIFE INSURANCE POLICIES
• TB04/04-7 THE DRAFT INCOME TAX (TRADING AND OTHER INCOME) BILL
• TB04/04-8 TRUST MANAGEMENT EXPENSES
• TB04/04-9 TAX IMPLICATIONS OF INTERNATIONAL ACCOUNTING STANDARDS (IAS)
• TB06/04-1 COMPLIANCE UNDER STAMP DUTY LAND TAX (SDLT)
• TB06/04-2 THE NATIONAL INSURANCE CONTRIBUTIONS AND STATUTORY PAYMENTS ACT
• TB06/04-3 INCREASE IN THE SPECIAL RATES OF TAX FOR ACCUMULATION AND DISCRETIONARY TRUSTS
• TB06/04-4 GRATUITIES AND OFFERINGS – THE SOCIAL SECURITY (CONTRIBUTIONS) (AMENDMENT) REGULATIONS 2004
• TB06/04-5 CORRECTION TO PARAGRAPH 43 OF THE STAMP DUTY LAND TAX – GROUP RELIEF ARTICLE IN TAX BULLETIN 70
• TB06/04-6 ONLINE FILING AND ELECTRONIC PAYMENT HANDBOOK
• TB06/04-7 SPECIALIST TEAMS TO DEAL WITH INWARD EXPATRIATE EMPLOYEES
• TB06/04-8 STATEMENT OF GOOD PRACTICE FOR LARGE BUSINESS OFFICE, CORPORATION TAX ENQUIRIES AND EMPLOYER COMPLIANCE REVIEWS
• TB06/04-9 PROSECUTIONS
• TB08/04-1 COMPENSATION FOR FINANCIAL MIS-SELLING – TAX TREATMENT OF INTEREST
• TB08/04-2 GUIDANCE NOTE ON MANUFACTURED PAYMENT UNALLOWABLE PURPOSE PROVISION
• TB08/04-3 QUALITY STANDARD AND ONLINE FILING
• TB08/04-4 AN UPDATE ON DOUBLE TAXATION AGREEMENTS (DTAS)
• TB08/04-5 MANAGEMENT EXPENSES – FINANCE ACT 2004 CHANGES
• TB08/04-6 WORKING TOGETHER PUBLICATION
• TB08/04-7 SP 02/04 – ALLOWABLE EXPENDITURE: EXPENSES INCURRED BY PERSONAL REPRESENTATIVES AND CORPORATE TRUSTEES
• TB08/04-8 PROSECUTIONS
• TB10/04-1 ONLINE FILING FOR 2004–05 AND 2005–06
• TB10/04-2 FINANCE ACT 2004 – OFFSHORE FUNDS LEGISLATION
• TB10/04-3 FILING FOR EMPLOYER’S ANNUAL RETURNS 2004–05
• TB10/04-4 INTEREST RATES
• TB10/04-5 IMPACT OF ONLINE FILING ON INSOLVENCY: LIQUIDATIONS, RECEIVERSHIPS, ADMINISTRATIONS, BANKRUPTCIES AND VOLUNTARY ARRANGEMENTS
• TB10/04-6 CORRECTION TO PARAGRAPH 4 OF THE STAMP DUTY LAND TAX – GROUP RELIEF ARTICLE IN TAX BULLETIN 70
• TB10/04-7 HELPLINES
• TB10/04-8 INLAND REVENUE LIBRARY & INFORMATION SERVICE
• TB10/04-9 INLAND REVENUE VISUALLY IMPAIRED MEDIA UNIT (VIMU)
• TB10/04-10 DO IT ONLINE AT WWW.BUSINESSLINK.GOV.UK
• TB10/04-11 EMPLOYERS – HELP US TO SAVE YOUR VAN DRIVERS TAX
• TB12/04-1 NEW EXECUTIVE CHAIRMAN OF HMRC
• TB12/04-2 DO NOT BE TAXED BY THE 31 JANUARY DEADLINE
• TB12/04-3 TAX CREDITS OVERPAYMENTS
• TB12/04-4 AGENTS & TAX PRACTITIONERS
• TB12/04-5 INLAND REVENUE TRUSTS REORGANISATION
• TB12/04-6 AMENDMENTS TO PREVIOUS TAX BULLETIN ARTICLES
• TB12/04-7 TAX BULLETIN 70: STAMP DUTY LAND TAX: GROUP RELIEF CORRECTION
• TB12/04-8 PROSECUTIONS
• TB02/05-1 USE OF THE SDLT CD-ROM
• TB02/05-2 CHANGES TO EMPLOYER-SUPPORTED CHILDCARE
• TB 02/05-3 THE PUBLIC SERVICE AGREEMENT 1 DELIVERY TEAM AND WHAT THEY DO!
• TB02/05-4 PUTTING SMALL BUSINESS AT THE HEART OF HM REVENUE AND CUSTOMS (PUBLISHED 2 DECEMBER 2004)
• TB02/05-5 BUSINESS LINK
• TB02/05-6 PROSECUTIONS
• TB04/05-1 SELF ASSESSMENT TAX RETURNS
• TB04/05-2 SENDING EMPLOYER’S ANNUAL RETURNS FOR 2004–05
• TB04/05-3 THE TAXATION OF SHARE OPTIONS: INTERNATIONALLY MOBILE EMPLOYEES: AN UPDATE
• TB04/05-4 GOODWILL AND INCORPORATION
• TB04/05-5 FORM 42
• TB04/05-6 RECOGNISED STOCK EXCHANGES
• TB04/05-7 AMENDMENT TO AN ARTICLE IN TAX BULLETIN 70
• TB06/05-1 TIPS, GRATUITIES, SERVICE CHARGES AND TRONCS
• TB06/05-2 THE INCOME TAX (TRADING AND OTHER INCOME) ACT 2005
• TB06/05-3 VOLUNTARY PAYMENTS OF TAX FOLLOWING EMPLOYER COMPLIANCE REVIEWS: THE NICS POSITION
• TB06/05-4 COMPULSORY ACQUISITION OF FREEHOLD OR EXTENSION OF LEASE BY TENANT: CROFTING COMMUNITY BODIES’ RIGHT TO BUY: STATEMENT OF PRACTICE 13/93: SECTION 247 TCGA 1992
• TB06/05-5 PROSECUTIONS
• TB08/05-1 TRUSTS MODERNISATION
• TB08/05-2 COMPANY CARS – ADVISORY FUEL RATES FOR COMPANY CARS
• TB08/05-3 PROCESSING EMPLOYER’S ANNUAL RETURNS
• TB08/05-4 AN UPDATE ON DOUBLE TAXATION AGREEMENTS (DTAs)
• TB08/05-5 TRUST MANAGEMENT EXPENSES
• TB08/05-6 HMRC TRUSTS
• TB08/05-7 BUSINESS LINK
• TB08/05-8 CORRECTION TO TAX BULLETIN SPECIAL EDITION 9
• TB08/05-9 CARTER REVIEW OF ONLINE SERVICES
• TB10/05-1 EMPLOYEES WHO WORK AT HOME – TAX RELIEF FOR UNREIMBURSED HOMEWORKING EXPENSES – SECTION 336 ITEPA 2003
• TB10/05-2 EMPLOYEES SENT FROM ABROAD TO WORK IN THE UNITED KINGDOM – TIME APPORTIONMENT OF EARNINGS FOR CLASS 1 NATIONAL INSURANCE
• TB10/05-3 EMPLOYEES SENT FROM ABROAD TO WORK IN THE UNITED KINGDOM – TIME APPORTIONMENT OF EARNINGS FOR NATIONAL INSURANCE – APPLICATION OF STATEMENT OF PRACTICE 5/84 TO CLASS 1A
• TB10/05-4 CREATION OF A LEGAL GATEWAY BETWEEN HMRC AND THE FINANCIAL REPORTING REVIEW PANEL
• TB10/05-5 NEW CIVIL INVESTIGATION OF FRAUD PROCEDURES
• TB10/05-6 AMENDMENT TO TAX BULLETIN 73
• TB10/05-7 PROSECUTIONS
• TB12/05-1 TAX & CIVIL PARTNERSHIP REGULATIONS 2005
• TB12/05-2 2004–05 EMPLOYER’S ANNUAL RETURNS: UPDATE
• TB12/05-3 SA TAX RETURNS – 2006 FILING
• TB12/05-4 NO RECEIPTS FOR TAX RETURNS
• TB02/06-1 INTERNATIONALLY MOBILE EMPLOYEES – SIMPLIFYING OUR PROCEDURES
• TB02/06-2 RECORD RECEIPTS FOR HM REVENUE & CUSTOMS
• TB02/06-3 AMENDMENTS
• TB02/06-4 STATEMENT OF PRACTICE
• TB02/06-5 PROSECUTIONS
• TB04/06-2 THE DRAFT INCOME TAX BILL
• TB04/06-3 SENDING EMPLOYER'S ANNUAL RETURNS ONLINE IN 2006
• TB04/06-4 PENSION SCHEMES
• TB06/06-1 CAPITAL GAINS TAX: TREATMENT OF GOODWILL IN FRANCHISED BUSINESSES
• TB06/06-2 STATEMENT OF PRACTICE 14/1993
• TB06/06-3 PROSECUTIONS
• TB 08/06-1 SELF ASSESSMENT TAX RETURNS FOREIGN SAVINGS & DIVIDEND INCOME – REMITTANCE BASIS OF TAXATION
• TB08/06-2 ICTA88/S703: INTEREST ON TAX
• TB08/06-3 TRUSTS MODERNISATION
• TB08/06-4 EXPIRY OF CODE OF PRACTICE 10 FACILITY IN RESPECT OF SUBSTANTIAL SHAREHOLDINGS EXEMPTION (SCHEDULE 7AC TCGA 1992) AND INTRODUCTION OF A REVISED FACILITY FOR TAPER RELIEF (SCHEDULE A1 TCGA 1992)
• TB08/06-5 PARTNERSHIPS AND CERTIFICATES OF RESIDENCE
• TB08/06-6 REVIEW OF THE SP 4/86 FINANCIAL LIMITS FOR THE 2006-07 ACADEMIC YEAR
• TB08/06-7 HMRC TRUSTS REORGANISATION
• TB08/06-8 HMRC UNITES ITS BUSINESS EDUCATION & SUPPORT TEAMS
• TB08/06-9 TAX BULLETIN IS CHANGING SO TELL US WHAT YOU NEED IN FUTURE
• TB10/06-1 CHANGES TO RETIREMENT ANNUITY CONTRACTS
• TB10/06-2 HMRC SETS UP SPECIALIST UNITS FOR R&D TAX CREDIT CLAIMS
• TB10/06-3 AN UPDATE ON DOUBLE TAXATION AGREEMENTS (DTAs) AND TAX INFORMATION EXCHANGE AGREEMENTS (TIEAs)
• TB10/06-4 PAYE PAYMENTS
• TB12/06-1 LAST ISSUE OF TAX BULLETIN
• TB12/06-2 DO NOT BE TAXED BY THE 31 JANUARY DEADLINE
• TB12/06-3 DEVELOPING A NEW MANAGEMENT ACT
• TB12/06-4 EUROPEAN SAVINGS DIRECTIVE REPORTING
• TB12/06-5 CLOSURE OF DUNDEE SMALL COMPANY ENTERPRISE CENTRE (SCEC)
• TB12/06-7 HM REVENUE & CUSTOMS ANNOUNCES CONSULTATION PROGRAMME ON THE WAY FORWARD
• TB12/06-8 VARNEY REVIEW MEANS GREATER TAX CERTAINTY FOR BUSINESS
• TB12/06-9 QUICKER AND SIMPLER TAX SYSTEM FOR SMALL BUSINESSES