January 2015

January 2015

  • Class 2 NICs will be payable via self-assessment
  • The new 0% starting rate of income tax – A practical reminder
  • The government raises the bar on DB advice
  • Consultation on an increased minimum period for which the remittance basis charge applies
  • Online Will database made available to the public
  • Guidance Guarantee – Pension Wise campaign
  • The transfer of ISA benefits to a surviving spouse / civil partner
  • General anti-abuse rules
  • Strengthening sanctions for tax avoidance
  • Income withdrawal rate