Issue: Vol 165, Issue 4256

19 May 2010

IN THIS ISSUE

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KEITH M GORDON considers how a road safety campaign might influence governmental tax policy

PENNY BATES considers the first principles of the taxation of gains on UK non-qualifying life assurance policies

A practical look at liquidation demergers

PETER RAYNEY examines how incorporating a company can lend itself to further tax savings

The new version of the definition of relevant earnings for the purposes of the pension higher-rate relief restriction

HMRC should make it clear as to which office tax should be sent (Shipley or Cumbernauld)

The effect of incorporation on a dentist's NHS pension

Who's who in HM Treasury

VAT information sheet 11/10 revised

Contracted out guidance for pension schemes

Updated guidance on PAYE late payment penalties

Help for advisers in the voluntary sector

OECD standard on transparency and exchange of information is met

HMRC will consider points that readers consider to be inconsistent

Honour presented by Duke of Gloucester

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