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Summary of newsletter 37

Thorpe v CRC, Chancery Division, 26 March 2009

Treasury promises more certainty for firms, following EC decision

A client’s company set up an offshore funded unapproved retirement benefit scheme, where the monies have been invested in an offshore bond

New changes online

Overs 50s first to benefit from £10,200 cap

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?

'Technical provisions made by general insurers: the "appropriate amount" allowable for tax purposes'

It appears that some pensions from the Armed Forces Pension Scheme have been overpaid for a period of years

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?

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