<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"> <head> <meta http-equiv=Content-Type content="text/html; charset=unicode"> <meta name=ProgId content=Word.Document> <meta name=Generator content="Microsoft Word 12"> <meta name=Originator content="Microsoft Word 12"> <link rel=File-List href="Newsletter%20August%202009_files/filelist.xml"> <link rel=Edit-Time-Data href="Newsletter%20August%202009_files/editdata.mso"> <!--[if !mso]> <style> v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} </style> <![endif]--><!--[if gte mso 9]><xml> <o:DocumentProperties> <o:Author>pn</o:Author> <o:Template>NormalEmail</o:Template> <o:Revision>1</o:Revision> <o:TotalTime>0</o:TotalTime> <o:Created>2009-08-06T15:24:00Z</o:Created> <o:Pages>1</o:Pages> <o:Words>2650</o:Words> <o:Characters>15107</o:Characters> <o:Lines>125</o:Lines> <o:Paragraphs>35</o:Paragraphs> <o:CharactersWithSpaces>17722</o:CharactersWithSpaces> <o:Version>12.00</o:Version> </o:DocumentProperties> </xml><![endif]--> <link rel=themeData href="Newsletter%20August%202009_files/themedata.thmx"> <link rel=colorSchemeMapping href="Newsletter%20August%202009_files/colorschememapping.xml"> <!--[if gte mso 9]><xml> <w:WordDocument> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>EN-GB</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:DoNotExpandShiftReturn/> <w:BreakWrappedTables/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="&#45;-"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true" DefSemiHidden="true" DefQFormat="false" DefPriority="99" LatentStyleCount="267"> <w:LsdException Locked="false" Priority="0" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Normal"/> <w:LsdException Locked="false" Priority="9" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="heading 1"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/> <w:LsdException Locked="false" Priority="39" Name="toc 1"/> <w:LsdException Locked="false" Priority="39" Name="toc 2"/> <w:LsdException Locked="false" Priority="39" Name="toc 3"/> <w:LsdException Locked="false" Priority="39" Name="toc 4"/> <w:LsdException Locked="false" Priority="39" Name="toc 5"/> <w:LsdException Locked="false" Priority="39" Name="toc 6"/> <w:LsdException Locked="false" Priority="39" Name="toc 7"/> <w:LsdException Locked="false" Priority="39" Name="toc 8"/> <w:LsdException Locked="false" Priority="39" Name="toc 9"/> <w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/> <w:LsdException Locked="false" Priority="10" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Title"/> <w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/> <w:LsdException Locked="false" Priority="11" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/> <w:LsdException Locked="false" Priority="22" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Strong"/> <w:LsdException Locked="false" Priority="20" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/> <w:LsdException Locked="false" Priority="59" SemiHidden="false" UnhideWhenUsed="false" Name="Table Grid"/> <w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/> <w:LsdException Locked="false" Priority="1" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 1"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 1"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 1"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/> <w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/> <w:LsdException Locked="false" Priority="34" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/> <w:LsdException Locked="false" Priority="29" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Quote"/> <w:LsdException Locked="false" Priority="30" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 1"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 1"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 2"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 2"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 2"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 2"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 2"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 3"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 3"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 3"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 3"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 3"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 4"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 4"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 4"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 4"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 4"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 5"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 5"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 5"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 5"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 5"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 6"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 6"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 6"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 6"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 6"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/> <w:LsdException Locked="false" Priority="19" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/> <w:LsdException Locked="false" Priority="21" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/> <w:LsdException Locked="false" Priority="31" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/> <w:LsdException Locked="false" Priority="32" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/> <w:LsdException Locked="false" Priority="33" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Book Title"/> <w:LsdException Locked="false" Priority="37" Name="Bibliography"/> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/> </w:LatentStyles> </xml><![endif]--> <style> <!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:-1610611985 1107304683 0 0 159 0;} @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4; mso-font-charset:0; mso-generic-font-family:swiss; mso-font-pitch:variable; mso-font-signature:-1610611985 1073750139 0 0 159 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin;} a:link, span.MsoHyperlink {mso-style-priority:99; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt; color:blue; text-decoration:underline; text-underline:single;} a:visited, span.MsoHyperlinkFollowed {mso-style-noshow:yes; mso-style-priority:99; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt; color:purple; text-decoration:underline; text-underline:single;} p {mso-style-priority:99; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin;} p.member, li.member, div.member {mso-style-name:member; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin; color:white;} p.content, li.content, div.content {mso-style-name:content; mso-style-unhide:no; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:9.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin;} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt;} @page Section1 {size:612.0pt 792.0pt; margin:72.0pt 72.0pt 72.0pt 72.0pt; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> </style> <!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman","serif";} </style> <![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="1026"/> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="1"/> </o:shapelayout></xml><![endif]--> <title>Jones Harris | Newsletter August 2009</title></head> <body bgcolor="#C9E7DB" lang=EN-GB link=blue vlink=purple style='tab-interval: 36.0pt'> <div class=Section1> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width="100%" style='width:100.0%;background:#016533;padding:0cm 0cm 0cm 9.0pt'> <p class=MsoNormal><a name=top></a><b><span style='font-size:14.0pt; font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>Jones Harris<br> Newsletter August 2009 <o:p></o:p></span></b></p></td> <td style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><img id="_x0000_i1025" src="http://www.taxupdates.co.uk/uktw/banner_images/210.jpg"><o:p></o:p></span></p> </td> </tr> </table> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><br> <a href="http://www.jones-harris.co.uk"><span style='font-size:10.0pt; font-family:"Times New Roman","serif";mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin'><o:p></o:p></span></a></span></p> <div style='border:solid gray 1.0pt;padding:1.0pt 1.0pt 1.0pt 1.0pt' width="100%"> <div style='border:solid black 1.0pt;padding:4.0pt 4.0pt 4.0pt 4.0pt' width="100%"> <p class=MsoNormal align=center style='text-align:center'><b><u><span style='font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"; color:blue'><a href="http://www.jones-harris.co.uk"><span style='mso-ansi-font-size: 12.0pt;mso-bidi-font-size:12.0pt'>Click here to visit our website </span><span style='mso-ansi-font-size:12.0pt;mso-bidi-font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;color:windowtext; text-decoration:none;text-underline:none'><o:p></o:p></span></a></span></u></b></p> </div> </div> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1026" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Newsletter August 2009<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1027" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>As the holiday season continues we have updated you this month on a change to employment law, an article which offers advice on tax relief available for capital purchases in 2009-10, an important announcement if you claim Child Tax Credits and finally two VAT updates from HMRC.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Our next newsletter will be published on Tuesday 8 September 2009.<o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <table class=MsoNormalTable border=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:1.5pt;mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td valign=top style='padding:.75pt .75pt .75pt .75pt'> <div align=right> <table class=MsoNormalTable border=0 cellpadding=0 style='mso-cellspacing: 1.5pt;mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article1"><span style='font-size:10.0pt'>Welcome from Jones Harris</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article1"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1028" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article3"><span style='font-size:10.0pt'>Introduction to Business Support</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article3"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1029" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article5"><span style='font-size:10.0pt'>Making the most of Capital Allowances 2009-10</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article5"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1030" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:3;mso-yfti-lastrow:yes'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article7"><span style='font-size:10.0pt'>VAT Updates from HMRC</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article7"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1031" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> </table> </div> </td> <td width=50 style='width:37.5pt;padding:.75pt .75pt .75pt .75pt'></td> <td valign=top style='padding:.75pt .75pt .75pt .75pt'> <table class=MsoNormalTable border=0 cellpadding=0 style='mso-cellspacing: 1.5pt;mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article2"><span style='font-size:10.0pt'>Free Report - How to beat the Recession and Credit Crunch</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article2"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1032" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article4"><span style='font-size:10.0pt'>Vetting and Barring Scheme</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article4"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1033" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article6"><span style='font-size:10.0pt'>Changes to the Childcare Approval Scheme</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article6"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1034" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:3;mso-yfti-lastrow:yes'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article8"><span style='font-size:10.0pt'>Tax Diary August/September 2009</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article8"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1035" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> </table> </td> </tr> </table> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:3;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article1></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1036" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Welcome from Jones Harris<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1037" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>A warm welcome from Jones Harris and to the latest edition of the Tax e-Newsletter.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Do you know someone, a friend, business associate or colleague, who you think would benefit from receiving their very own copy of the newsletter? Please send us their details and we will arrange this, free and with compliments from Jones Harris.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Please keep sending in any comments. Simply reply to this email or contact us by telephone.&nbsp; <o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>We hope you enjoy the following news.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>If you would like your email address removed from our subscriber list please reply to this email with the word UNSUBSCRIBE in the subject bar.<o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Back to top&nbsp;&nbsp;</span></b><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1038" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article2></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1039" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Free Report - How to beat the Recession and Credit Crunch<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1040" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'>Beating recession and the credit crunch!<u1:p></u1:p></span><o:p></o:p></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'><u1:p>&nbsp;</u1:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'>We are sure you will have noticed the continuous press coverage during the past few months, warning us that recession is at hand and the credit crunch has arrived! Certainly it seems there is evidence to support this  tightening of bank and mortgage lending, a real slow down in economic growth, and falling house prices. <u1:p></u1:p></span><o:p></o:p></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'><u1:p>&nbsp;</u1:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'>We have taken time out to write a report on the issues that we feel small businesses may be advised to focus in order to get financially fit  get into shape to survive in  leaner times. We have called the report:<u1:p></u1:p></span><o:p></o:p></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'><u1:p>&nbsp;</u1:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'> Small Business Survival Kit  beating recession and the credit crunch <u1:p></u1:p></span><o:p></o:p></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'><u1:p>&nbsp;</u1:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'>It has been a while since we have had a serious downturn in economic growth. It will bring with it, to a greater or lesser degree, a number of key pressures  falling profits, cash flow anxieties and so on.<u1:p></u1:p></span><o:p></o:p></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'><u1:p>&nbsp;</u1:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'>The report includes a simple Risk Assessment Questionnaire (Yes/No answers to 22 questions) which will give you some indication of possible changes you can make now, to avoid potentially less palatable actions at some future date.<u1:p></u1:p></span><o:p></o:p></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'><u1:p>&nbsp;</u1:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'>If you would like a complimentary copy of our report to help you to take a realistic look at your business s ability to stay the course, please contact us.<u1:p></u1:p></span><o:p></o:p></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'><u1:p>&nbsp;</u1:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"'>An interactive version of the questionnaire is available to use free of charge on our website at <a href="http://www.jones-harris.co.uk"><span style='mso-ansi-font-size:11.0pt;mso-bidi-font-size:11.0pt'>www.jones-harris.co.uk</span></a></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Click here for a call back from our office regarding this article.&nbsp;&nbsp;</span></b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'><a href="http://www.taxupdates.co.uk/servlet/com.scl.horus?version=2&amp;service=uktw&amp;function=moreinfo&amp;memberid=JON01&amp;month=August&amp;articleid=42755"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1041" src="http://www.taxupdates.co.uk/uktw/images/email.gif"></span></a> &nbsp;&nbsp; <b>Back to top&nbsp;&nbsp;</b><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1042" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article3></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1043" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Introduction to Business Support<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1044" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>If you have any queries from any of our articles relating to either VAT or PAYE, your queries should be referred to Ian Purdon by phone on 01253 777124 or by e-mail to <a href="mailto:support@nwbsc.co.uk"><span style='font-size:10.0pt'>support@nwbsc.co.uk</span></a><o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Ian operates our sister company North West Business Support Centre Limited, who specialise in bookkeeping payroll and VAT services, and provide advice in these areas to Jones Harris clients.<o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Back to top&nbsp;&nbsp;</span></b><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1045" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article4></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1046" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Vetting and Barring Scheme<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1047" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Changes to employment law are underway. From the 12 October 2009 new measures are being introduced to vet the suitability of persons working with children or vulnerable adults. <o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>It is to be called the Vetting and Barring Scheme (VBS) and will be administered by a new public body to be called the Independent Safeguarding Authority (ISA).<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>From July 2010 all new employees can register with the ISA.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>From November 2010 all new employees and volunteers must register before they start work. Until they have registered they cannot be legally employed.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Failure to comply with the new registration demands could possibly result in custodial sentences for the employee and the employer!<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>A range of useful online tools, posters and leaflets can be downloaded from the ISA web site at <a href="http://www.isa-gov.org.uk/toolkit"><span style='font-size: 10.0pt'>www.isa-gov.org.uk/toolkit</span></a> or call 0300 123 1111.<o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Click here for a call back from our office regarding this article.&nbsp;&nbsp;</span></b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'><a href="http://www.taxupdates.co.uk/servlet/com.scl.horus?version=2&amp;service=uktw&amp;function=moreinfo&amp;memberid=JON01&amp;month=August&amp;articleid=56934"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1048" src="http://www.taxupdates.co.uk/uktw/images/email.gif"></span></a> &nbsp;&nbsp; <b>Back to top&nbsp;&nbsp;</b><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1049" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article5></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1050" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Making the most of Capital Allowances 2009-10<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1051" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>If you are thinking of investing in assets that qualify for the Annual Investment Allowance (AIA) during 2009-10 it is worth bearing in mind the additional relief you can claim to take advantage of the 40% First Year Allowance (FYA) that is available for one year to 5 April 2010 (1 April 2010 if you trade as a company.)<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>For most businesses the only assets that do not qualify for the AIA or the FYA are motor cars. Although don't forget that if you buy a car with CO2 emissions under 110g/km a special 100% allowance can be claimed.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>The AIA allows you to write off 100% of qualifying expenditure during 2009-10 up to a total spend of £50,000.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>But what happens if you spend more than £50,000? Let's say you invested £80,000 during 2009-10 in assets that qualify for the AIA and FYA. You would be eligible to claim the maximum £50,000 AIA and a 40% FYA on the excess. This would make your potential, combined claim £62,000, or an overall 78% tax write down in one year.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Even if the claims created net tax losses in 2009-10 this may enable your business to recover some of the tax paid in the previous three years.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Please call if you need more information on this topic, particularly, does your intended investment in new equipment qualify for these reliefs?<o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Click here for a call back from our office regarding this article.&nbsp;&nbsp;</span></b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'><a href="http://www.taxupdates.co.uk/servlet/com.scl.horus?version=2&amp;service=uktw&amp;function=moreinfo&amp;memberid=JON01&amp;month=August&amp;articleid=57144"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1052" src="http://www.taxupdates.co.uk/uktw/images/email.gif"></span></a> &nbsp;&nbsp; <b>Back to top&nbsp;&nbsp;</b><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1053" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article6></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1054" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Changes to the Childcare Approval Scheme<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1055" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>In order to qualify for Child Tax Credits (CTC's) the person responsible for taking care of your children (child) needs to be registered with the Childcare Approval Scheme.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>From 18 July 2009 the Childcare Approval Scheme will no longer exist and all childcare providers approved under this scheme (for example a nanny or foster carer working as a childminder) must either become registered with Ofsted or they will become unregistered providers.<br> &nbsp;<br> Taxpayers who are affected by this change are advised to check with their childcare provider to see what they plan to do from 18 July 2009. <o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>It is no longer possible to claim tax credits unless the childcare provider is registered with Ofsted from 18 July 2009.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>If a childcare provider does not intend to register with Ofsted, an alternative registered provider would need to be used in order to be able to claim or continue claiming the childcare element of tax credits. <o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Click here for a call back from our office regarding this article.&nbsp;&nbsp;</span></b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'><a href="http://www.taxupdates.co.uk/servlet/com.scl.horus?version=2&amp;service=uktw&amp;function=moreinfo&amp;memberid=JON01&amp;month=August&amp;articleid=57354"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1056" src="http://www.taxupdates.co.uk/uktw/images/email.gif"></span></a> &nbsp;&nbsp; <b>Back to top&nbsp;&nbsp;</b><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1057" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article7></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1058" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>VAT Updates from HMRC<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1059" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><strong><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>VAT number verification</span></strong><span style='font-size:9.0pt;font-family: "Arial","sans-serif"'><o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>The European Commission have enhanced their on-line service which allows taxpayers to check if a quoted VAT number is valid.&nbsp; <o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>The on-line service has been updated to allow taxpayers to obtain a certificate to prove that they checked that a VAT registration number was valid at a given time and date.&nbsp; This system has been designed primarily to protect taxpayers who become innocently involved in a chain of fraudulent transactions such as carousel fraud.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>The certificate will provide valuable evidence for a taxpayer to prove that they acted in good faith should HMRC challenge input tax recovery or seek payment of lost VAT. <o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>The new on-line system will also be useful to businesses who zero-rate sales to businesses in other EU countries.&nbsp; Specifically in meeting one of the conditions for zero-rating which states that your customer must be VAT registered.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>The on-line service is available at the following address: <o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'><a href="http://ec.europa.eu/taxation_customs/vies/vieshome.do?selectedLanguage=EN"><span style='font-size:10.0pt'>http://ec.europa.eu/taxation_customs/vies/vieshome.do?selectedLanguage=EN</span></a><o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'><br> </span><strong><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Making VAT payments</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>HMRC s bank account details for VAT payments have changed with effect from 8 July 2009. This is part of an ongoing exercise by HMRC which involves moving its banking arrangements from the Bank of England to commercial banks.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>HMRC is now using Citi Bank for electronic payments by BACS Direct, Internet/telephone banking and CHAPS.&nbsp; <o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>HMRC s new bank details are as follows:<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Account name:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; HMRC VAT<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Account number:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 11963155<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Sort code:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 08 32 00&nbsp;&nbsp; <br> &nbsp;<br> When making VAT payments it is important that taxpayers use their VAT registration number as the reference number to ensure payments are correctly credited to their VAT account. The VAT number should be used with no gaps to save unnecessary delays in processing the payment.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Whilst HMRC is working closely with banks to implement the new account details some banks may be unable to make the payment using the new account details.&nbsp; <o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>HMRC will continue to process payments made using the old bank details for the time being.&nbsp; Taxpayers using the new banking details should ensure that all templates and instructions for online banking payments are updated for the change.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Bank Giro payments will also be changing and for the time being transactions will be handled by Natwest Bank. New Bank Giro books will be printed in due course. In the meantime, payments should be made as normal.<o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Click here for a call back from our office regarding this article.&nbsp;&nbsp;</span></b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'><a href="http://www.taxupdates.co.uk/servlet/com.scl.horus?version=2&amp;service=uktw&amp;function=moreinfo&amp;memberid=JON01&amp;month=August&amp;articleid=57564"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1060" src="http://www.taxupdates.co.uk/uktw/images/email.gif"></span></a> &nbsp;&nbsp; <b>Back to top&nbsp;&nbsp;</b><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1061" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article8></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1062" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Tax Diary August/September 2009<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1063" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>1 August 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - Due date for corporation tax due for the year ended 31 October 2008.<o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>19 August 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - PAYE and NIC deductions due for month ended 5 August 2009. (If you pay your tax electronically the due date is 22 August 2009)<o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>19 August 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - Filing deadline for the CIS300 monthly return for the month ended 5 August 2009. <o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>19 August 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - CIS tax deducted for the month ended 5 August 2009 is payable by today.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'><br> <strong><span style='font-family:"Arial","sans-serif"'>1 September 2009</span></strong> - Due date for corporation tax due for the year ended 30 November 2008.<o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>19 September 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - PAYE and NIC deductions due for month ended 5 September 2009. (If you pay your tax electronically the due date is 22 September 2009)<o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>19 September 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - Filing deadline for the CIS300 monthly return for the month ended 5 September 2009. <o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>19 September 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - CIS tax deducted for the month ended 5 September 2009 is payable by today.<o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Click here for a call back from our office regarding this article.&nbsp;&nbsp;</span></b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'><a href="http://www.taxupdates.co.uk/servlet/com.scl.horus?version=2&amp;service=uktw&amp;function=moreinfo&amp;memberid=JON01&amp;month=August&amp;articleid=57774"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1064" src="http://www.taxupdates.co.uk/uktw/images/email.gif"></span></a> &nbsp;&nbsp; <b>Back to top&nbsp;&nbsp;</b><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1065" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:.75pt'> <td colspan=3 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>DISCLAIMER - PLEASE NOTE:</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> The ideas shared with you in this email are intended to inform rather than advise. Taxpayers circumstances do vary and if you feel that tax strategies we have outlined may be beneficial it is important that you contact us before implementation. If you do or do not take action as a result of reading this newsletter, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.<o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=3 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> </table> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:.75pt'> <td colspan=3 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>If you wish to contact us for information, advice or any queries please contact Peter Neill on 01253 874255.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Jones Harris Chartered Accountants<br> 17 St Peters Place, Fleetwood, Lancs, FY7 6EB.<br> Telephone: 01253 874255&nbsp; Web: <a href="http://www.jones-harris.co.uk"><span style='font-size:10.0pt'>www.jones-harris.co.uk</span></a>.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Jones Harris is a partnership, registered for VAT under reference 154 1957 57.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Partners in the firm are members of the Institute of Chartered Accountants in England and Wales (ICAEW). This body has their headquarters in the UK and its rules of professional conduct can be obtained from its web site.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Jones Harris are authorised to act as statutory auditors by the ICAEW.<o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=3 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> </table> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p><span style='font-family:"Arial","sans-serif"'>if you no longer wish to receive this newsletter <a href="mailto:unsubscribe@taxupdates.co.uk?subject=unsubscribe"><span style='font-size:10.0pt'>click here to unsubscribe</span></a>. <o:p></o:p></span></p> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p>&nbsp;</o:p></span></p> </div> </body> </html>