April 2010

April 2010

  • Finance Act 2010 – The Pension Sections
  • Furnished Holiday Lettings
  • Inheritance tax and pensions – Omission to exercise a right
  • Approved Save-As-You-Earn (SAYE) share option schemes
  • Changes in the Normal Minimum Pension Age
  • Disclosure extended to Stamp Duty Land Tax (SDLT)
  • RPSM update
  • Draft bill on the classification of trust income and capital
  • Latest changes to National Employment Savings Trust (NEST) and automatic enrolment
  • Setting aside trustees’ mistakes
  • Income withdrawal rate for May 2010