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Income Tax

Changes to tax rules for members of non-UK pension schemes
Aberdeen Asset Management plc v CRC, Upper Tribunal (Tax and Chancery Chamber)
A gardener has started to collect and dispose of scrap metal during his visits to his clients’ properties. He sells the scrap for cash
To save on the costs of rail fares incurred for business purposes, a company purchases rail cards for its employees. These railcards allow the empoloyees to also purchase discounted tickets for the private purposes
The controversy over the taxation of pensioners is examined by JOHN NEWTH
Manthorpe Building Projects Ltd (TC1778)
Olaf Rogge, John Martin Kent, J M Kent Settlement (TC1747)
HMRC launch mobile tools for SMEs
Rule mooted to determine interest component in compensations
There are good reasons for taking a greater interest in short-life assets, argues RAY CHIDELL
Condoc scheduled for later in the year
Revenue among first employers in new PAYE system
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