Tax laws change every year and sometimes more often. This guide was revised shortly after the publication of the Finance Bill 2008. There may be more changes before the passing of the 2008 Finance Act. These Tax Tips are designed to act as quick prompts to help you judge which ideas might be relevant to you or your business.

As always with tax planning, you should take competent tailored advice before putting any of these Tax Tips into action.

Disclaimer

This publication is for general information only and is not intended to be advice to any specific person. You are recommended to seek competent professional advice before taking or refraining from taking any action on the basis of the contents of this publication. The publication represents our understanding of law and HM Revenue & Customs practice as at April 2008.