February 2008

February 2008

  • The abolition of the settlor-interested trust provisions for capital gains tax
  • Registration deadline for independent trustees
  • Guidance on voluntary employer engagement in GPPs
  • Income paid to minor beneficiaries under a discretionary trust
  • HMRC concessions on tax proposals for non-domiciliaries
  • Pre 22 March 2006 trusts – Last chance to change beneficiaries without tax complications
  • Notional earnings cap for 2008/09
  • Pensions Miscellany
  • National Savings reporting requirements for chargeable lifetime transfers
  • Budget 2008