The Revenue is to clarify in the Finance Bill 2000 that new leases of seven years are subject to stamp duty on the rent paid under the lease. This corrects an omission in the Finance Act 1999. The Revenue's home page can be found on www.inlandrevenue.gov.uk Press releases can be found on www.nds.coi.gov.uk/coi/coipress.nsf English ICA Tax Faculty The Tax Faculty has published its comments on the National Audit Office review of corporation tax self-assessment (TAXREP 23/99). It also has issued its representation on the review of charity taxation (TAXREP 24/99). Technical releases can be obtained by calling 01908 225122. Chartered Institute of Taxation CIoT submissions include: a paper on VAT; Property and the option to tax in response to Customs & Excise Business Brief 16/99 (15 September); one on Budget 2000 (23 September); a submission sent on reform of stamp duty (23 September). The CIoT has also released a discussion paper on reform of corporation tax, for comment by 30 November. Information can be obtained on 0171 235 9381 or from the institute's website at: http://www.tax.org.uk.
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