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TRUSTS, SETTLEMENTS AND ESTATES |
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Repayment of tax to settlor See TM ¶7348 Where a settlor receives a repayment of tax due to an allowance or relief made available to him, he must refund any tax repayment he received from the trust back to it. From 6 April 2010 this will be extended so that any repayment received in relation to trust income taxed on the settlor will have to be returned to the trust. |
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VAT Memo 2010-2011, to be published in April, has been fully revised and updated for the Budget 2010 announcements, and will include commentary on the following: - restitution of the VAT rate to 17.5% (effective January 2010) - new place of supply rules for cross-border services (effective January 2010) - TOMS changes ((effective January 2010) - new tribunal and appeals system (effective April 2009). |
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Be on top of the latest changes with VAT Memo 2010-2011 |
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OUT IN APRIL |
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Benefits: Book and online / 100% reader-friendly / Regularly updated |