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Pre-Budget Report 2008 - Income Shifting Rules…the dog that didn’t bark…!

One of the Press notices confirms that the rules on income shifting will NOT now be introduced in Finance Act 2009 despite their deferral from the 2008 Bill. The income shifting rules had been proposed as a method of dealing with the Arctic Systems type situation where a lower rate paying spouse benefits from the earnings of a higher earning spouse. The matter is being kept under review which – it is to be hoped – is code for being forgotten about….



Date: 24th November, 2008
Author: Lisa Spearman


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