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Investments

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?
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HMRC draft guidance provided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
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