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ANNE REDSTON explains the proposed rules to limit the 'recycling' of pension lump sums.
BRIAN LAWLESS bangs his head against the latest HMRC guidance on the tax deductibility of pension scheme contributions made on behalf of controlling company directors.
BARRY HALLAM ATT discovers that, for some people, an investment in a film partnership could come in over budget.
Pension contributions; Dividend stripping
A response by the City of Westminster and Holborn Law Society to the draft legislation on real estate investment trusts.
HIRA SHARMA reviews the draft legislation recently issued by HMRC governing the introduction of a UK real estate investment trust.
MIKE TRUMAN and LIZ LATHWOOD discuss a recent suggestion by Mike that the new rules for tax credits could mean claimants can get a sizeable pension fund for free
Appeal sought - Arctic Systems; insurance legislation
BRIAN LAWLESS, LLB(Hons), FCII, Dip PFS, FRSA, TEP, chartered insurer, looks at a political decision which affects pension planning after A-day.
Pension scheme members who delay taking their pension until they are age 75 may be liable to an unexpected tax charge, warns ANDREW ROBERTS.
How should the shares of an employee leaving the company be valued? JAN ELLIS discusses this complicated issue.
RICHARD CURTIS wonders whether the flat taxes wind from the east threatens our progressive tax régime.
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