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Practice Update Newsletter – March / April 2009

In this edition of Practice Update:

1. Rental income ‘businesses’ – When jointly owned property can constitute a business.

2. Interest relief for joint loans – How joint loans can affect the amount of interest relief available.

3. Concession C16: HMRC not keen? – Will ESC C16 look very different when it becomes law?

4. Let’s be ‘reasonable’! – What does ‘reasonable care’ mean in terms of preventing a penalty?

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