Checklist – Charity gifts web guide.

Inland Revenue

The Revenue has issued draft regulations over personal pension investments including a definition of an individual pension account (IPA).

A fire at the Newcastle Stamp Office has left the building uninhabitable but documents inside are undamaged. The Office has moved to 4th Floor, Weardale House, Washington, Tyne & Wear. NE37 1LW.

The telephone number at the temporary office is 0191 201 7413 and fax 0191 201 7392.

The Revenue has posted two leaflets to its website relating to gifts to charities. The first is IR64, Giving to Charity by Business and Giving to Charities by Individuals, IR65.

Cabinet Office

The Cabinet Office has issued a progress report on the Revenue efforts to get all its services online by 2003.

Customs & Excise

Motorists received a further blow with news of a European Court of Justice case which suggests some bridge tolls in the UK should be subject to VAT.

European Court of Justice

The Advocate General has handed down his opinion in the Hoechst and Metallgesellschaft cases. The case involves the impact of Advance Corporation Tax (ACT) in the UK.

Although ACT no longer exists, the case will set a precedent for other aspects of UK corporation tax.

Tax Faculty

The Tax Faculty has issued text of a letter sent to Customs regarding the existing treatment of face value vouchers.

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