Checklist – Last act for merged agency

The last act of the Contributions Agency, transferred to the Revenue in April, is the release of its 1998/1999 annual report (see The new CA76 National Insurance leaflet for employers of foreign employees can also be viewed here. Press releases available at

Customs and Excise

Business Brief 18/99 includes details on draft legislation for investment gold exemption, arising from a new EU Directive. It also contains an update on changes arising from the judgment in Commission v Italian Republic (Case C-45/95) and information on the scope of VAT exemption for teaching English as a foreign language. Business Brief 19/99 concentrates on professional services supplied by chiropractors.

Customs have also published a revised version of Notice 700/2 on groups.

It replaces the old 1997 version and takes into account changes in Finance Act 1999, which include increased Customs’ powers. Customs’ home page is

Press releases can found at

English ICA Tax Faculty

The Faculty has published a technical release on the Scottish variable rate (TAX REP 22/99). It is the text of a letter sent to the Revenue, with a reply, following the issue in June 1999 of draft PAYE regulations.

The Tax Faculty is the focus for tax within the ICAEW. Copies of technical releases can be obtained by calling 01908 225122 and quoting the reference number.

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