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Practice Update – July / August 2010

In this edition of Practice Update:

1. Property businesses – repairs – a recent tax case offers guidance on the capital/revenue distinction.
2. Personal allowances and gift aid – take care when making gift aid carry back claims.
3. Extra-statutory concessions – watch out for disappearing ESCs. Is ESC C16 next?
4. Penalties: offshore income and gains – 200% penalties are on the cards. 

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