December 2013
- Simplification of IHT for trusts – what’s changing?
- Pensions – the Autumn Statement
- Child Trust Funds – ability to transfer to JISAs
- Automatic enrolment earnings thresholds for 2014/15 announced
- Stricter anti-avoidance powers for Scotland
- Statutory Residence Indicator now updated
- Venture Capital Trusts and nominees
- HMRC launches online QROPS reporting service
- Accountants and legal executives applying for probate
- Minimum qualifying period for the new single-tier state pension
- Principal private residence relief
- Income withdrawal rate for January 2014
