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Mark Rowland

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Jelley wobbles (again)
MARK ROWLAND is aghast at HMRC’s late change of heart over capital gains tax on pre-April 2003 employee share options
10 June 2009
The Ultimate Cure

 

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The Ultimate Cure

 

 

 

MARK ROWLAND prescribes a possible remedy for non-corporate distribution complications.

 

 

 

22 September 2004
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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?
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Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims
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Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution
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Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025
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