Issue: Vol 163, Issue 4203

9 Apr 2009

IN THIS ISSUE

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Firms won't have to wait for end of accounting period to have loss taken into account

Non-payable dividend tax credit restored for under-10% holdings

Income to be treated any from any other let property

Holdings of 10%-plus in receipt of dividends to be entitled to non-payable tax credit

Draft regulations available for comment

For March 2009

New changes online

For March 2009

Co-operative housing associations and self-builds

Summary of Revenue & Customs Brief 27/09

Draft regulations for compulsory online filing

Part-day generally counts as a day of presence when computing 183-day period

First-year measure covers 40% expenditure

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