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Issue: Vol 165, Issue 4256

Issue: Vol 165, Issue 4256

19 May 2010
IN THIS ISSUE
Stop! Look! Listen!
KEITH M GORDON considers how a road safety campaign might influence governmental tax policy
26 May 2010
Non-qualifiers premium icon
PENNY BATES considers the first principles of the taxation of gains on UK non-qualifying life assurance policies
25 May 2010
Liquidating the assets premium icon

A practical look at liquidation demergers

25 May 2010
Roll over premium icon
PETER RAYNEY examines how incorporating a company can lend itself to further tax savings
25 May 2010
Pensions tax restriction premium icon
The new version of the definition of relevant earnings for the purposes of the pension higher-rate relief restriction
25 May 2010
Who to pay?
HMRC should make it clear as to which office tax should be sent (Shipley or Cumbernauld)
25 May 2010
Lovely smile
The effect of incorporation on a dentist's NHS pension
25 May 2010
New Treasury team premium icon
Who's who in HM Treasury
24 May 2010
Spanish VAT premium icon
VAT information sheet 11/10 revised
24 May 2010
Bereavement guidance premium icon
Help for advisers in the voluntary sector
24 May 2010
PAYE penalties premium icon
Updated guidance on PAYE late payment penalties
24 May 2010
Pensions booklets premium icon
Contracted out guidance for pension schemes
24 May 2010
Caribbean jurisdictions promoted premium icon
OECD standard on transparency and exchange of information is met
24 May 2010
Taxman unveils new Offshore Funds Manual
HMRC will consider points that readers consider to be inconsistent
21 May 2010
Royal charter for advisers' livery company
Honour presented by Duke of Gloucester
21 May 2010
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15
Results
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READERS' FORUM premium icon
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026
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NEWS premium icon
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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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CASES premium icon
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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