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Issue: Vol 165, Issue 4256
19 May 2010
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IN THIS ISSUE
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2
Stop! Look! Listen!
KEITH M GORDON considers how a road safety campaign might influence governmental tax policy
Non-qualifiers
PENNY BATES considers the first principles of the taxation of gains on UK non-qualifying life assurance policies
Liquidating the assets
A practical look at liquidation demergers
Roll over
PETER RAYNEY examines how incorporating a company can lend itself to further tax savings
Pensions tax restriction
The new version of the definition of relevant earnings for the purposes of the pension higher-rate relief restriction
Who to pay?
HMRC should make it clear as to which office tax should be sent (Shipley or Cumbernauld)
Lovely smile
The effect of incorporation on a dentist's NHS pension
New Treasury team
Who's who in HM Treasury
Spanish VAT
VAT information sheet 11/10 revised
Bereavement guidance
Help for advisers in the voluntary sector
PAYE penalties
Updated guidance on PAYE late payment penalties
Pensions booklets
Contracted out guidance for pension schemes
Caribbean jurisdictions promoted
OECD standard on transparency and exchange of information is met
Taxman unveils new Offshore Funds Manual
HMRC will consider points that readers consider to be inconsistent
Royal charter for advisers' livery company
Honour presented by Duke of Gloucester
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown