Issue number 4256



Route 66?
The repatriation of profits from a business carried on in the USA.
26 May 2010

Trust options
Can a will that created a nil-rate band discretionary trust be varied so that assets are left directly to a widow, rather than the family?
26 May 2010

A car code
Must a benefit in kind from one employment that is otherwise unpaid be included in the PAYE code number of another, paid, employment?
26 May 2010

Careful advice
How should a care home business be structured and what are the tax implications?
26 May 2010

Stop! Look! Listen!
KEITH M GORDON considers how a road safety campaign might influence governmental tax policy
26 May 2010

Pensions tax restriction
The new version of the definition of relevant earnings for the purposes of the pension higher-rate relief restriction
26 May 2010

Who to pay?
HMRC should make it clear as to which office tax should be sent (Shipley or Cumbernauld)
26 May 2010

All things in moderation
DANIEL SELWOOD explains Taxation.co.uk’s rules on handling users’ comments
26 May 2010

Non-qualifiers
PENNY BATES considers the first principles of the taxation of gains on UK non-qualifying life assurance policies
25 May 2010

Liquidating the assets
SARAH GAIN takes a practical look at liquidation demergers
25 May 2010

Roll over
PETER RAYNEY examines how incorporating a company can lend itself to further tax savings
25 May 2010

Lovely smile
The effect of incorporation on a dentist's NHS pension
25 May 2010



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