A partner replaces a loan in his own name that was used to buy into a partnership with a mortgage on a property in the joint names of himself and his wife. If the interest is paid from a joint bank account, is tax relief available on the full amount?
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?
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