October 2013

  • Changes to the Disclosure of Tax Avoidance Schemes
  • Charge cap consultation begins on auto enrolment compliant schemes
  • Pension scheme registration process changed
  • The new married tax break
  • Consultation on paperless powers of attorney launched
  • Long-term care – deferred payments
  • IHT restrictions on the deduction of loans from a taxable estate
  • Non-residence – new guidance issued
  • Income withdrawal rate for November 2013