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The heat is on

08 September 2009 / Richard Curtis
Issue: 4222 / Categories: Comment & Analysis , Income Tax
Seven years have passed, and RICHARD CURTIS still thinks that basic rate pensioners should be entitled to top-slicing relief


  • The top-slicing relief conundrum.
  • Does the rewritten ITTOIA 2005 legislation change anything?
  • What does ‘the highest part assumptions’ mean?
  • Are HMRC’s instructions still valid?
  • How will relief be calculated in 2010/11?
  • Is there still an inequality here?

The very first article wot I wrote for Taxation was L.A. Shakedown which popped fully formed into an unsuspecting world – okay onto an unsuspecting readership – on 1 August 2002.

The piece was prompted by the number of times when in practice that I had had to tell retired bond or policy holders that they had an additional tax liability as a result of a chargeable event.

I must have lost count of the number of times that the client...

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