Tax Representations

The Tax Faculty publishes its responses to consultation exercises by the revenue departments as Tax Representations.

Tax Representations are numbered sequentially in the year of publication, i.e. 31/99, 1/00 etc.

A summary and the full text of every Tax Representations published since 1 January 1999 is included. Tax representations issued before that date were known as Tax Technical Releases (TRs).

• TAXREP 82/08 (PDF 50kb/5 pages)
  17-November-2008
  

  Tax law rewrite: Bills 6 (Corporation tax) and 7 - Factoring of income etc (corporation tax provisions, with a schedule of income tax provisions)

• TAXREP 81/08 (PDF 53kb/6 pages)
  17-November-2008
  

  Tax law rewrite: Bill 6: Corporation tax - Close companies

• TAXREP 80/08 (PDF 47 kb/4 pages)
  17-November-2008
  

  Tax law rewrite: Bill 6: Corporation tax - Other miscellaneous rules: exemption for trade unions and eligible employers' associations

• TAXREP 79/08  (PDF 46kb/4 pages)
  17-November-2008
  

  Tax law rewrite: Bill 6: Corporation tax - Rules for special types of company ect: Securitrsation companies

• TAXREP 78/08
  13-November-2008
  

  Tribunal rules in the tax chambers

• TAXREP 77/08
  20-October-2008
  

  Tax relief for travelling expenses: Temporary workers and overarching employment contracts

• TAXREP 76/08
  28-October-2008
  

  Self Assessment Tax Return - Suggest improvements to Form SA100 and Related Guidance

• TAXREP 75/08
  02-October-2008
  

  Simplifying the partial exemption and capital goods scheme rules

• TAXREP 74/08
  18-September-2008
  

  Review of existing legislation on VAT invoicing

• TAXREP 73/08
  11-September-2008
  

  Interest - Working towards a harmonised regime

• TAXREP 72/08
  11-September-2008
  

  Modernising powers, deterrents and safeguards

• TAXREP 71/08
  11-September-2008
  

  A new taxpayers’ charter

• TAXREP 70/08
  15-September-2008
  

  Tax Law Rewrite: Bill 6: Corporation Tax. Loss Relief: Supplementary Clauses

• TAXREP 69/08
  08-September-2008
  

  PAYE Online – in-year forms and service upgrade

• TAXREP 68/08
  15-September-2008
  

  Tax Law Rewrite: Bill 6: Corporation Tax. Companies in liquidation or administration

• TAXREP 67/08
  15-September-2008
  

  Tax Law Rewrite: Bill 5: Corporation Tax. Loan relationships, derivative contracts and intangible fixed assets: provisions affected by the European Mergers Directive

• TAXREP 66/08
  15-September-2008
  

  Tax Law Rewrite: Bill 5: Corporation Tax. Intellectual property: know-how and patents

• TAXREP 65/08
  15-September-2008
  

  Tax Law Rewrite: Bill 5: Corporation Tax. Relationships treated as loan relationships etc: OEICs, unit trusts and offshore funds

• TAXREP 64/08
  15-September-2008
  

  Tax Law Rewrite: Bill 7: International and other provisions. Transfer pricing and advance pricing agreements

• TAXREP 63/08
  15-September-2008
  

  Tax Law Rewrite: Bill 6: Corporation tax. Distributions

• TAXREP 62/08
  15-September-2008
  

  Tax Law Rewrite: Bill 6: Corporation tax. Changes in company ownership and recovery of corporation tax.

• TAXREP 61/08
  07-September-2008
  

  Receipts for payments of IHT

• TAXREP 60/08
  09-September-2008
  

  IHT: transfers of unused nil rate bands

• TAXREP 59/08
  27-August-2008
  

  Future regulation of VAT invoicing

• TAXREP 58/08
  09-September-2008
  

  2008 Pre budget report: the key tax issues

• TAXREP 57/08
  28-July-2008
  

  HMRC Online Filing Problems, Strategy and Priorities

• TAXREP 56/08
  05-September-2008
  

  Tax appeals against decisions made by HMRC: Technical Document and Draft Order

• TAXREP 55/08
  21-July-2008
  

  Maunfactured Payments and Repos

• TAXREP 54/08
  21-July-2008
  

  Difference A_C practices within a group

• TAXREP 53/08
  21-July-2008
  

  Surrender of tax refund within group

• TAXREP 52/08
  21-July-2008
  

  UK REITs

• TAXREP 51/08
  21-July-2008
  

  Charges on Income

• TAXREP 50/08
  15-July-2008
  

  Taxation of Foreign Company Profits

• TAXREP 49/08
  01-July-2008
  

  Finance Bill 2008: Report Stage Briefing

• TAXREP 48/08
  24-June-2008
  

  Tax Law Rewrite: Bill 7: International and other provisions - UK representatives of non-UK residents

• TAXREP 47/08
  24-June-2008
  

  Enterprise Investment Scheme

• TAXREP 46/08
  20-June-2008
  

  Tax Law Rewrite: Bill 6: Corporation Tax - Distributions

• TAXREP 45/08
  20-June-2008
  

  Tax Law Rewrite: Bill 6: Corporation Tax - Permanent establishments and UK Representatives. 

• TAXREP 44/08
  23-June-2008
  

  Finance Bill 2008: Committee Stage Briefing on Clause 22, Periods of residence and Clause 23 and Schedule 7, Remittance basis

• TAXREP 43/08
  23-June-2008
  

  Finance Bill 2008: Committee Stage Briefing on Schedule 37 onwards

• TAXREP 42/08
  23-June-2008
  

  Finance Bill 2008: Committee Stage Briefing on Clause 108 and Schedule 36 Information and inspection powers

• TAXREP 40/08
  23-June-2008
  

  Finance Bill 2008: Committee Stage Briefing on Clause 55, UK residents and foreign partnerships

• TAXREP 39/08
  23-June-2008
  

  Finance Bill 2008: Committee Stage Briefing on Clause 42, Homes outside UK owned through company etc

• TAXREP 38/08
  23-June-2008
  

  Finance Bill 2008: Second Reading Briefing and Committee of Whole House Briefing

• TAXREP 37/08
  7-June-2008
  

  National Insurance Contributions: Improving collection from the self employed

• TAXREP 36/08
  28-May-2008
  

  Modernising PAYE processes for students

• TAXREP 35/08
  12-May-2008
  

  Tax Law rewrite: Draft Bill 5: Corporation Tax

• TAXREP 34/08
  14-May-2008
  

  Budget measures and low-income households

• TAXREP 33/08
  12-May-2008
  

  National Insurance Contributions Bill

• TAXREP 32/08
  28-April-2008
  

  Finance Bill 2008: Written evidence to the House of Lords Economic Affairs Finance Bill Sub-Committee

• TAXREP 31/08
  12-May-2008
  

  Finance Bill

• TAXREP 30/08
  29-April-2008
  

  Finance Bill: Clause 7 and Schedule 3, Entrepreneurs’ relief

• TAXREP 29/08
  21-Apr-2008
  

  'Service companies’ in 2008 form p35, question 6

• TAXREP 28/08
  11-Apr-2008
  

  Tax Law Rewrite: Bill 6: Corporation Tax Community Amateur Sports Clubs

• TAXREP 27/08
  03-Apr-2008
  

  Finance Bill 2008: ICAEW priority issues

• TAXREP 26/08
  25-Mar-2008
  

  Budget 2008: submission to treasury committee

• TAXREP 25/08
  31-Mar-2008
  

  Payrolling benefits in kind and expenses payments and abolishing the £8,500 lower-paid employment threshold: ‘a fresh approach’

• TAXREP 24/08
  12-Mar-2008
  

  Penalties reform: The next stage

• TAXREP 23/08
  12-Mar-2008
  

  A new approach to compliance checks

• TAXREP 22/08
  12-Mar-2008
  

  Payments, repayments and debt

• TAXREP 21/08
  13-Mar-2008
  

  Funding bond legislation

• TAXREP 20/08
  04-Mar-2008
  

  Written submission to the HMRC customs and international tax treaty team on the annual review of the double taxation agreements 2008-09

• TAXREP 19/08
  18-Jan-2008
  

  Residence and domicile – draft legislation

• TAXREP 18/08
  20-Feb-2008
  

  Business tax reform: capital allowances changes: technical note and Payable enhanced capital allowances: technical note

• TAXREP 17/08
  20-Feb-2008
  

  Income shifting: a consultation on draft legislation

• TAXREP 16/08
  20-Feb-2008
  

  2008 Budget: the key tax issues

• TAXREP 15/08
  

  Inheritance tax on trusts following finance act 2006 changes

• TAXREP 14/08
  18-Feb-2008
  

  Tax law rewrite: bill 6: corporation tax - relief against income for losses on the disposal of shares

• TAXREP 13/08
  18-Feb-2008
  

  Tax law rewrite: bill 6: corporation tax - small companies’ relief

• TAXREP 12/08
  18-Feb-2008
  

  Tax law rewrite: bill 6: corporation tax - partnership losses: transfer of relief

• TAXREP 11/08
  18-Feb-2008
  

  Tax law rewrite: bill 6: corporation tax - tax arbitrage

• TAXREP 10/08
  18-Feb-2008
  

  ‘Paying a fairer share’: a consultation on residence and domicile

• TAXREP 8/08
  29-Jan-2008
  

  Tax law rewrite: Bill 6: Corporation tax - special rules about charitable companies etc

• TAXREP 7/08
  29-Jan-2008
  

  Tax law rewrite: Bill 6: Corporation tax - community investment tax relief

• TAXREP 6/08
  29-Jan-2008
  

  Tax law rewrite: Bill 6: Corporation tax - company reconstructions without a change of ownership

• TAXREP 5/08
  29-Jan-2008
  

  Tax law rewrite: Bill 6: Corporation tax - loss relief

• TAXREP 4/08
  

  Tax law rewrite: Bill 6: Corporation tax - other miscellaneous rules

• TAXREP 3/08
  18-Jan-2008
  

  Tax Appeals Against Decisions made by HMRC

• TAXREP 2/08
  14-Jan-2008
  

  Offshore funds

• TAXREP 1/08
  04-Jan-2008
  

  Memorandum submitted by the Tax Faculty of the ICAEW in response to an invitation published on 15 October 2007 by HMRC

Further Tax Representations

• Archive