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Issue: Vol 156, Issue 4034

17 Nov 2005

Exposing a further problem in the pre-owned assets legislation

Pension scheme members who delay taking their pension until they are age 75 may be liable to an unexpected tax charge, warns ANDREW ROBERTS.

Will the new National Insurance legislation ensure that employers and employees pay their fair share, ask CHARLES ELPHICKE and ANNETTE BERESFORD.

MARC ABRAMS considers the enterprise management incentive scheme and asks whether the tax tail wags the commercial dog.

JAMES KESSLER QC peruses the new requirements for gift aid paperwork. GIFT AID IS the well-known relief for cash gifts to charity. One requirement of the relief is that the donor must make a...
Query T16,715
Tolley Practical Tax Investigations, 6 October 2005; Tolley Practical Tax Investigations, 6 October 2005, reported by JOHN T NEWTH FCA, FTII, FIIT, ATT.
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