1.   A combination of the two processes means that you can use seven years of unused tax relief in one tax year.

2.   Anyone in this situation can reclaim the tax from their tax office after the end of the tax year in April.

3.   For non-working spouses, sufficient units can be encashed each tax year to bring total income up to just below the annual allowance.

4.   It increases with income and with the passage of months during the tax year.

5.   The paper also considers the possibility that the self-employed should prepare tax accounts for the tax year.

6.   The publishers wanted to deliver the books before the end of their tax year, which was imminent.

7.   The lost earnings should be calculated tax year by tax year and the appropriate rates of tax adopted.

8.   CAPEL-Cure Myers has launched a service which monitors the opportunities to invest in Business Expansion Scheme companies before the end of the current tax year.

9.   Although they are still in the proposed stage, the IRS confirms that people can use the new rules this tax year.