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Issue: Vol 165, Issue 4239

Issue: Vol 165, Issue 4239

17 Dec 2009
COLIN D LEVER is outraged that HMRC consider a disagreement to be a penalty matter
MIKE TRUMAN finds that it is not as easy to get into the tax health plan as first reports suggested
NICHOLA ROSS MARTIN gets to grips with the complicated pensions tax relief reform
ROB DURRANT-WALKER tells a Dickensian tale of interest, simple and compound
'Has the Government changed the rules?'
Sign the 'HMRC discretion' petition
A client was widowed in 1966. Her late husband left the whole of his estate to her and estate duty was paid. The client has recently died, but is the estate entitled to any additional inheritance tax...
A company director decides to make payments on behalf of his employee’s family as well as making gifts to benefit the wider community
Clarification is sought regarding the calculation of the annual investment allowance in conjunction with the temporary 40% first-year allowance
A sole trader who operates as a fishmonger trades from premises and uses plant and machinery that is owned by a limited company of which he is the sole director and shareholder
Potential pre-owned asset charge; timing of tax on repayable commission; builder’s travel expenses; overnight hotel expenses
Deadlines for SA individuals and other taxpayers
HMRC offer new provisos
RCB 01/10
Employers can apply for dispensation via web
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