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Clients may have seen reports, in the ‘serious’ newspapers or in trade magazines, of the High Court’s decision in the Arctic Systems case. In that case, the Judge held that, where a business is carried on by a husband-and-wife company, but one partner (say the husband) actually does the work that e...
Hamilton Morris Waugh
David Waugh
14/09/2005
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Buy-to-lets are a popular investment and some people are, for example, retaining their old house or flat as a buy-to-let when they move to a new home. In many cases, the transaction can be structured to obtain tax relief for the interest paid on some or all of the additional money borrowed. What is
Hamilton Morris Waugh
David Waugh
14/09/2005
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The Tax Credits system is still relatively new and, quite apart from the widely-publicised problems with overpayments and the general administration of the scheme, unexpected difficulties are still arising.One that has recently been identified is the situation following a bereavement. For example,...
Hamilton Morris Waugh
David Waugh
14/09/2005
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A new point has arisen, which we must ask clients to watch when compiling the information for their annual Tax Return. Compensation for mis-sold endowment policies and other investments may include an element of interest – the most straightforward example is where an insurance company simply refund...
Hamilton Morris Waugh
David Waugh
14/09/2005
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Overall, the new régime will be simpler and will offer more choices for pension savers, but there are still some points to watch.One widely-publicised change is that it will be possible for an individual to purchase a buy-to-let property within his or her personal pension scheme. This has been adve...
Hamilton Morris Waugh
David Waugh
14/09/2005
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Although the new rules are generally more favourable to the pension saver, in some cases an advantage can be gained by taking action before ‘A’- Day. In particular:· Under the new régime it will not be possible, as it has been in previous years, to claim tax relief for a pension contribution in the
Hamilton Morris Waugh
David Waugh
14/09/2005
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If you look around Bangor you will see a tremendous growth in this particular crime ever since a particular person came back to this country and decided to make his mark on Bangor. I understand that he has been caught and will be dealt with severely but his dirty work is now being copied by ot...
Austen Lennon
Cllr Austen Lennon
30/04/2005
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Of course we could get in more people if we reduced the size of the stage. But the stage is the minimum size (not the maximum) recommended by the Arts Committee (on the instruction of the Council). We could have a man playing the spoons standing at the side of the stage instead of having musicians.
Austen Lennon
Cllr Austen Lennon
29/04/2005
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Over the past twelve years I and the people of this Borough have been led to believe that one of the key specific goals of the Queens Parade Development was to provide the resident’s with their much longed for theatre. Sadly it turns out that the people of North Down and I have been, at best,
Austen Lennon
Cllr Austen Lennon
27/04/2005
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Before you get your cash card out to witness this spectacular event could I ask you to consider three things; 1) Where those animals have been 2) What they have experienced in their short lives and 3) Where they will end up?A circus animal is either, stolen from the wild, in-bred amongst a very sma...
Austen Lennon
Cllr Austen Lennon
05/04/2005
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