Other developments
● HMRC published draft legislation relating to changes in the corporation tax rules for loan relationships and derivative contracts arising from proposed amendments to IAS 39.
● HMRC published issue 17 of its Agent Update which includes articles on non-resident agents filing 64-8 forms; details of IT service upgrades; and an HMRC podcast on major changes for VAT-registered traders employers limited companies and others who submit returns and pay tax electronically.
● Chargeable gains: The value of the retail prices index for March 2010 is 220.7.
● Toolkits will be available from 17 May to support the Trust and Estate return HMRC announced. The toolkits set out how agents can reduce the likelihood of mistakes occurring in the preparation of returns.
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