Practice Update Newsletter – January / February 2009
In this edition of Practice Update:
1. Penalties for Director’s loans – Worrying guidance from HMRC. But is it correct?
2. What’s it all about? – The ‘service company question’ on tax returns.
3. ‘Settlements’ and dividends – Recent cases show how HMRC seek to apply the anti-avoidance rules.
4. No more Commissioners! – The replacement of the Commissioners with the new Tax Tribunals.
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