| ALM News April 2011 |
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Now that the top rate of income tax is 50%, supposedly on a ‘temporary’ basis, unlimited liability Names who expect to pay the top rate, but who have not previously made use of Special Reserve Fund (SRF) transfers, may wish to consider doing so. Ian Wadhams, Managing Partner of taxation advisers, Ingenhaag LLP, sets out the relevant rules. Click here to read the full article |