Inland Revenue[QQ] The Revenue has announced an experiment to allow taxpayers to pay tax by debit card over the phone. (Press release, 13 August.) The Revenue's home page is www.inlandrevenue.gov.uk Customs & Excise Customs has issued Business Brief 17/99. The brief covers: A European Court decision agreeing output VAT is due where reward goods are provided under a business promotion scheme. Customs has provided further guidance on the option to tax as a result of a recent tribunal decision. This concerned a case where a taxpayer's solicitor purported to make an option to tax over 14 properties owned by the client, when the client had only decided to opt to tax four of the properties. To help ensure such problems do not arise, Customs recommends a letter notifying an option to tax, and any accompanying list, are signed by the sole proprietor, a director, two or more partners or an authorised administrator. The House of Lords has overturned a decision by the Court of Appeal and ruled the supply of a car and its delivery are a single supply and not two supplies. The result of this decision is that VAT on delivery charges is not normally recoverable. (Business Brief 17/99 issued on 5 August.) Customs' home page is www.hmce.gov.uk Revenue and Customs press releases can be found at www.nds.coi.gov.uk/coi/coipress.nsf English ICA Tax Faculty The Faculty has published its response to the latest tax law rewrite project (Capital Allowances: Part 2) as TAXREP 21/99.
So-called ghost galaxies aren't necessarily small but can be difficult to detect due to their very low star power
Ironically, solar panels installed in the colder north are the most affected by hot spots
The Mars Opportunity rover captured the images on its 5,000th day on the Red Planet
The galaxy is losing its hydrogen and the ability to form new stars