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When exactly are pension premiums considered to have been paid for corporation tax purposes? Is it when the cheque is written or only when it has been cleared?
Trustees of the Eyretel Unapproved Pension Scheme and others v CRC and others (SpC 718)
What are the implications if a director/shareholder transfers a property that is rented to his company into a self-invested personal pension scheme?
I have read with interest David Seaton's article Something SSASy.
HMRC draft guidance provided
Tax rules deny right to deduct contributions paid to funds set up elsewhere
HMRC have published ISA Bulletin 6 giving details of how the tax-free status of customers' ISA accounts with the former Icesave will be maintained if the savings are reinvested with another ISA manager by 5 April 2009
Concerns treatment of chargeable event gains arising on life insurance policies
Updates to Registered Pension Schemes Manual
ISA bulletins 4 and 5 now published by HMRC
Young adults are least informed, says Zurich
DAVID BERTRAM looks at tax relief available for investment losses
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