Investments

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An ecological frame of mind can save your tax bill. PAUL WEBB explains how

The Chancellor should extend the Enterprise Investment Scheme, claims Peter Penneycard

HMRC have withdrawn from the appeal in JP Morgan Fleming Claverhouse Trust plc and another v CRC (Case C-363/05)

The trusts and estates body has launched an online offering to deliver the knowledge of experts worldwide

The mooted step-down by the Government over its plans for capital gains tax has been greeted with little enthusiasm from tax professionals

The Pre-Budget Report contained numerous tax-related measures. ALLISON PLAGER and RICHARD CURTIS continue their review

It is not too late to rescue some taper and indexation relief before the new capital gains tax kicks in next April, says KEVIN SLEVIN

Customers who withdrew cash from individual savings accounts will be able to restore their tax advantage by reinvesting

British taxpayers are missing out on a potential total of £5.5 billion in savings because they are not aware of the tax reliefs given by HMRC on pensions, according to a new study.

MARTIN WILSON reviews HMRC's recent consultation document on proposed changes to the system of capital allowances

MIKE TRUMAN looks at the legitimate reasons for having cash deposited in an overseas account

Powerful wife

A Scottish case concerned whether or not the widow had an interest in possession in settled property. The husband had transferred certain securities and investments to the trustees of an inter vivos trust created for his wife in 1962. He died in 1981, and up to that time the income from the trust had been regarded by the Revenue as that of the husband. The wife died in 2002. The Revenue determined that, under IHTA 1984, s 221, she had had an interest in possession in the settled property.
The trustees appealed.

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