Technical Committee Newsdesk May 2007

Article by the Technical Officers. This article appeared in the May 2007 issue of Tax Adviser. THIS MONTH

• Pensions: 'Wholly and exclusively' test
  
• Interim penalty notices for outstanding 2005-06 and the 2006-07 Employer Annual Return
  
• CIS: Scope of construction operations
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• Non-cash benefits provided to pensioners
  
• Homeworking and broadband expenses
  

May 2007 by The Technical Officers

Technical Department
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