August 2008

August 2008

  • Pension annuities and the open market option
  • Drummond -v- HMRC
  • Trustees found personally liable for unlawful loan to company
  • Investment taxation: Three consultation papers issued
  • Entrepreneurs’ relief: Conditions for associated disposals
  • HMRC issues updated guidance on salary sacrifice
  • Make the most of excluded property trusts while you can
  • Pensions regulator issues draft guidance on the calculation of transfer values
  • Statutory legacies on intestacy to be increased
  • Offset mortgage interest and council tax