- Introduction
- Income tax
- National Insurance contributions
- Capital gains tax
- Inheritance tax
- Savings and investments
- Social security benefits
- Pensions
- Life policy taxation
- Trust taxation
- Employee benefits
- Corporation tax and business matters
- Property tax
- Capital allowances
- Tax avoidance
- Income withdrawal rate for March 2021
Technical Connection
This section of the site is designed to provide technical updates on taxation, investments, trusts, insurance and retirement planning.
- More Budget rumours
- The green Budget
- Bounce Back Loans – borrowers can delay repayments by an extra six months
- Review of the UK funds regime
- Zero-rate employer NICs for armed forces veterans: more information
- Quarterly stamp duty land tax statistics – Q4 2020
- Statutory residence test – more flexibility requested for taxpayers stranded in the UK due to coronavirus
- Income withdrawal rate for February 2021
- Speculation on possible CQT reform in the 2021 Budget
- Zero-rate employer NICS for armed forces veterans
- Further extension of support for mortgage borrowers: new FCA guidance
- New leasehold reforms
- The Budget rumours start
- Latest UK property statistics show an increase in the number of transactions in November
- Cryptoassets and stablecoins – consultation on the regulatory approach
- Income withdrawal rate for January 2021
- RPI calculation basis to change in 2030
- Capital gains tax changes that HMRC self-assessment customers need to know
- New fuel rates for company cars
- Quarterly Stamp Duty statistics – Q3 2020
- HMRC targets promoters of employment-based avoidance schemes
- 2021/22 Income Tax and National Insurance rates
- Income withdrawal rate for December 2020
- ISAs and authorised open-ended property funds: new consultation
- Private residence relief allowed for a property with a large garden
- Estimated cost of tax reliefs
- Living wage week: the real living wage increases
- Talk money week: 21 million money secrets kept from loved ones
- Business relief denied for a furnished holiday letting business
- £1 million annual investment allowance extended until 1 January 2022
- Income withdrawal rate for November 2020
- Managing access to cash: finalised FCA guidance
- Consumer investment market review
- IFS debate: the future of capital gains tax
- NS&I slashes rates
- Stamp duty land tax: new rates for non-uk residents
- Pensions tax relief – safe for now?
- Consumer credit and overdraft customers: next stage of support
- Second home disposals: HMRC campaigns to collect unpaid CGT
- Pension Wise appointments see 23% increase in 2019/20
- Income withdrawal rate for October 2020
- Tax increase rumours
- OTS CGT review update: deadline extended to 9 November
- Budget timing called into question
- The treasury select committee has added its support for an ending of the state pension triple lock
- World alzheimer’s month – a reminder of the importance of granting a power of attorney
- Normal minimum pension age will rise to 57 in 2028
- Income withdrawal rate for September 2020
- Chargeable event gains, top-slicing relief and the personal allowance
- Charging CGT on main residences
- Inheritances and equality between generations
- Changes to the treatment of termination payments and post-employment notice pay for Income Tax
- New online service for the LPA process
- Video-witnessing of Wills allowed in England and Wales
- Vulnerable clients – new FCA guidance
- Income withdrawal rate for August 2020
- The 2020 Summer Statement
- OTS CGT review
- Chargeable event gains, top-slicing relief and the personal allowance – an important update
- UK High Court inheritance disputes hit all-time high
- Probate applications surge
- HM Land Registry to accept e-signatures on deeds
- Income withdrawal rate for July 2020
- Changes to entrepreneurs’ relief – an update
- Husband penalised due to wife claiming Child Benefit
- Trusts of offshore bonds declared valid despite defective documentation
- Update on the Trust Registration Service (TRS) and 5MLD
- New fuel rates for company cars
- Updated SDLT guidance – will you still be eligible for a refund?
- Income withdrawal rate for June 2020
- Work out if you’ll pay Welsh income tax
- Coronavirus: FCA warns firms over making dividends
- Coronavirus: the impact of filing company accounts late
- Coronavirus: help and support if someone dies
- Furlough and director/shareholders
- The Government’s response to calls to relax witnessing rules for Wills in England and Wales
- Covid-19: new government funded life assurance plan for NHS, frontline and care workers
- NS&I stays the execution
- Income withdrawal rate for May 2020
- Income tax
- National Insurance contributions
- Capital gains tax
- Inheritance tax
- Savings and investments
- Pensions
- Life policy taxation
- Trust taxation
- Employee benefits
- Corporation and business tax
- Property tax
- Tax avoidance
- Income withdrawal rate for April 2020
- Inheritance tax – family investment companies
- FCA concerns about the financial services markets
- The removal of EIS qualifying status – how does this impact investors?
- New fuel rates for company cars
- The importance of recording the nature of capital payments made during lifetime
- Witnessing a deed via Skype is not acceptable
- Automatic enrolment evaluation report 2019
- HMRC has recently issued a press release on the help to save scheme
- Income withdrawal rate for March 2020
- Property sellers warned about changes in the CGT rules
- The Treasury has published draft regulations setting out the 2020/21 NIC limits
- Switching to a more affordable mortgage – FCA update
- Draft regulations have been published setting out the benefit rates for 2020/21
- Maturing Child Trust Fund accounts will retain their tax-free status
- Consultation on the proposed changes to the trust registration service – a brief summary
- Intestacy – increased statutory legacy for partners
- The withdrawal agreement and benefits and pensions for UK nationals in the EEA or Switzerland
- Money & Pensions Service latest
- Income withdrawal rate for February 2020
- The forthcoming Budget
- Loan Charge review reports
- New life expectancy figures released The Queen’s speech take 2
- The National Living Wage and National Minimum Wage
- April 2020’s IR35 changes – Government review
- Press release – ‘Get Quacking’ – with less than a month to go
- Review of open-ended funds – FCA and Bank of England statement on joint review
- Income withdrawal rate for January 2020
- A Conservative victory: now what?
- The gate slams shut
- New fuel rates for company cars
- Court of Appeal confirms that ‘ownership’ of property commences on completion of purchase following an earlier exchange of contracts for CGT purposes
- The FTT confirms that explicit permission to occupy property undisturbed confers an interest in possession on the surviving co- owner
- FCA ban on mini-bond promotions
- NHS to cover clinicians’ annual allowance tax charges for 2019/20
- Income withdrawal rate for December 2019
- Misuse of powers of attorney is on the rise
- Gift to a Jersey charity exempt from Inheritance Tax under EU law
- The extension of Civil Partnership status to opposite- sex couples – regulations approved
- Offshore collective investment funds – HMRC letter to taxpayers
- Christa Ackroyd loses IR35 appeal
- OTS review of tax for smaller businesses – an update
- Round up of recent TPR activity
- Digital Services Tax – more international progress
- Income withdrawal rate for November 2019
- Cash gifts to children for house purchase
- Absolute trusts – the IHT treatment of premiums paid directly to the Life Office
- Trading or non-trading for the purpose of entrepreneurs’ relief?
- Higher rate tax cuts and the alternatives
- Trust statistics – September 2019
- Probate fee increases abandoned
- Income withdrawal rate for October 2019
- Spending round 2020/21
- Probate delays and HMRC
- Proposed reforms to income tax and capital gains tax
- Interest in cohabitation in the UK continues to rise, but marriage remains the norm
- New fuel rates for company cars from 1 September 2019
- HMRC Trusts and Estates Newsletter
- How to ensure a power of attorney is acceptable to a financial institution
- Income withdrawal rate for September 2019
- IHT investigations rose by 183 in 2018/19
- Emergency budget: another timing point
- Help to Buy ISAs – quarterly statistics
- Enterprise Investment Scheme approved knowledge-intensive fund – new legislation
- First-time buyer study published by Santander
- Vulnerable taxpayers
- Comparing Conservative and Labour tax strategies
- Withdrawal rate for August 2019
- The Principal Private Residence and relief from capital gains tax
- The UK tax gap
- Innovative finance ISAs: HM treasury review and FSCS update
- Lifetime gifting – the interaction between the transferable nil rate band and taper relief
- Pension schemes newsletter no 111
- From the DWP
- Income withdrawal rate for July 2019
- HMRC has published research into lifetime gifting
- How to identify partnership property
- The impact of chargeable event gains on the personal allowance
- New fuel rates for company cars
- HMRC guidance – the deemed domicile rules and IHT – update from the CIOT
- Income withdrawal rate for June 2019
- HMRC’s latest agent update
- Trust Registration Service update
- Long-term care capital charging threshold for Wales raised
- Self-assessment payments on account
- The latest property transaction statistics
- Long-term care – new think tank proposals
- Growth in dividend payments jumps at the start of 2019
- Income withdrawal rate for May 2019
- Help to Buy schemes proving to be successful
- The FCA has published two pieces of research looking at UK consumer attitudes to cryptoassets
- Making tax digital – government update
- The FCA confirms an increase in the Financial Ombudsman service award limit
- Trust law reform in Scotland
- The reform of succession law in Scotland
- The sale of a business by a professional person
- NS&I gGuaranteed Growth and Income Bonds: changes to terms
- Probate fees increase deferred
- Income withdrawal rate for April 2019
- Finance Act 2019
- New record for the completion of self- assessment returns
- Interest in possession trusts – who is taxed on trust income?
- Review of the Mental Capacity Act 2005 code of practice
- HMRC encourages married couples and civil partners to use the marriage allowance
- Probate fees increases nodded through
- TUC calls for greater automatic enrolment contributions
- New fuel rates for company cars
- Confirmation of Scotland’s 2019/20 income tax differences from the rest of the UK
- Insolvency changes – new government consultation
- IHT receipts look to have stalled at around £5.2bn
- The late filing of tax returns could carry extra penalty risk
- NS&I has announced increases to the variable interest rates on their ISAs
- Income withdrawal rate for March 2019
- The spring statement
- Welsh income tax rates set
- The disguised remuneration loan charge
- Trust taxation consultation – deadline extended
- Is yours a reasonable or bizarre excuse for late-filing?
- OTS call to simplify tax relief on business assets – the Chancellor’s response
- HMRC publishes GMP conversion and equalisation guidance
- ISA manager bulletin no 78
- Pension schemes newsletter 106 – January 2019
- The future of the UK’s financial services sector after Brexit
- Income withdrawal rate for February 2019
- The spring statement
- Amendment to tax returns – call for evidence
- Scotland land and buildings transaction tax
- HMRC guidance – the deemed domicile rules and cleansing mixed funds – update from the CIOT
- Can ignorance of the law be an excuse in relation to tax matters?
- Is there a future for online wills?
- Tax on cryptoassets
- HMRC trusts & estates newsletter
- Income withdrawal rate for January 2019
- New fuel rates for company cars
- Social security benefit rates 2019/20
- Pensions dashboards: feasibility report and consultation published by the DWP
- OTS IHT simplification review
- NICs on termination payments
- The disguised remuneration loan charge: lords urge government to re-think
- Judicial review – women’s state pension age
- Scotland ramps up the income tax difference with the rest of the uk
- The lords ask for a reversal to the new 12-year assessment time limit
- Income withdrawal rate for December 2018
- Income tax
- National Insurance contributions
- Capital Gains Tax
- Inheritance Tax
- Savings and investments
- Pensions
- Life policy taxation
- Trust taxation
- Employee benefits and taxable benefits in kind
- Corporation and business tax
- Property tax
- Tax evasion and avoidance
- Income withdrawal rate for November 2018
- Pension Contributions Made By Property Companies
- IHT Investigations Rose By 300 In 2017/18
- State Pension And Child Benefit
- Problems With The Joint Ownership Of Property
- HMRC Salary Sacrifice Guidance Updated
- EIS CGT Relief And Income Tax Relief
- HMRC’s Tool For Checking Employment Status – How Well Is It Working?
- Proposed Law Change For Mixed Sex Couples
- Income Withdrawal Rate For October 2018
- The Electronic Execution Of Documents
- The FTT Allows Extra-Statutory Concession In CGT Main Residence Relief Case
- Interest Rates – NS&I
- Pensions Ombudsman Publishes Corporate Plan For 2018-21
- Common Tragedy Clause In A Will / Charitable Legacies
- Meeting The Costs Of Care Using Isas
- TPR And FCA Launch A Campaign To Combat Pension Scams
- Inheritance Tax Interest Rates
- New Fuel Rates For Company Cars
- New Venture Capital Reliefs Become Law
- Income Withdrawal Rate For September 2018
- Mirror Wills And Mutual Wills
- Offshore Trusts And Non-Domiciled Settlors – The New Rules
- Five Things You Should Know About EIS and Risk
- The Disguised Remuneration Loan Charge: The Latest HMRC Guidance
- Income Withdrawal Rate for August 2018
- Insurance Contract Law Reform – Insurable Interest
- How The Government Is Tackling Disguised Remuneration
- HMRC Loses A Public Sector IR35 Case
- ‘NHS Tax Increases’
- Taking Advantage Of The Transferable Tax Allowance
- Income Withdrawal Rate for July 2018
- Personal Representative Held Personally Liable For IHT
- OTS Publishes Paper On Savings Income: Routes To Simplification
- Pension Transfers
- New Fuel Rates For Company Cars
- Universal Credit For The Self-Employed
- Failing To Prevent Criminal Facilitation Of Tax Evasion
- Income Withdrawal Rate for June 2018
- The Latest ISA Manager Bulletin
- First-Time Buyers’ Relief Saves Buyers £159 Million
- OTS IHT Review
- Simple Assessment Roll Out Put On Hold By HMRC
- The Integenerational Commission Final Report
- Longevity – Being Realistic About Life Expectancy Is Essential To Realistic Financial Planning
- Options For Reforming Inheritance Tax
- Income Withdrawal Rate for May 2018
- A Summary Of The 2018 Spring Statement
- The Finance Act 2018 Receives Royal Assent
- The Impact Of Scotland’s Income Tax Changes On Tax Reliefs
- Trail Commission, Loyalty Bonuses And Income Tax
- The Disclosure Of Tax Avoidance Schemes: Inheritance Tax
- Income Tax And NICS – The Treatment Of Termination Payments
- The FCA Reveals It Has No Immediate Plans To Turn Off Pre-RDR Trail Commission
- Income Withdrawal Rate for April 2018
- OTS IHT General Simplification Review
- The Government Response To The Taylor Review Of Modern Working Practice
- The Register Of Foreign Companies That Own UK Property
- On-Line Conveyancing
- Powers Of Attorney And Fee Refunds
- Scotland’s Income Tax Changes2017
- Mental Capacity, Marriage And Wills
- The Help To Save Scheme
- Updated Fuel Rates For Company Cars
- Income Withdrawal Rate for March 2018
- OTS Review Of Inheritance Tax
- On-Time Self-Assessment Returns Break The Record Again
- Scotland Tweaks Its Income Tax Revamp
- Powers Of Attorney – Making Gifts On Behalf Of The Donor
- Pensions Miscellany
- The Contract (Thrid Party Rights)(Scotland)Act 2017
- Fee Refunds And Powers of Attorney
- Income Withdrawal Rate for February 2018
- Spring Statement Date Announced
- ISA Tax Advantages To Be Extended To Deceased Estates
- Chargeable Event Gains – Recalculating A Wholly Disproportionate Gain
- Scotland Revamps Income Tax
- Personal Portfolio Bonds: Amending The Property Categories
- Rent-A-Room Relief Review
- DOTAS And Inheritance Tax
- The Registration Of Clients’ Trusts Or Estates
- Income Withdrawal Rate for January 2018
- Income Tax
- National Insurance Contributions
- Capital Gains Tax
- Inheritance Tax
- Trust Taxation
- VCT, EIS, SEIS, SITR, And BR Investments
- ISAs
- Life Policy Taxation
- Corporation And Business Tax
- Employee Benefits And Taxable Benefits In Kind
- Pensions
- Property Tax
- Tax Avoidance
- Income Withdrawal Rate for December 2017
- Thousands Of ISA Investors Are Hit By Declaration Error
- The Tax Treatment Of Termination Payments
- Autumn Budget 2017 – A Little Crystal Ball Gazing
- The Pensions Dashboard – An Update
- DWP Publishes Results Of Pension Charges Survey 2016
- HMRC Trust Registration Service – FAQs
- State Pension Lump Sum And Investment In An EIS
- Income Withdrawal Rate for November 2017
- Self-Assessment – Ending The Tax Return For Many
- Fuel Rates For Company Cars
- IHT Arising On Pension Transfers By People In Serious Ill Health
- The Validity Of A Trust Under Scots Law
- The cost Of Pensions Tax Relief
- Using The 45% Tax Credit On The Payment Of Lump Sum Pension Death Benefits
- Income Withdrawal Rate for October 2017
- NS&I Launches a JISA
- The Year End Comes Early?
- ISA Tax Advantages To Be Extended To Deceased Estate – An Update
- Response To Pension Scams Consultation Published
- The GAAR Is Activated – At Last
- OTS Report On Stamp Duty On Paper Documents
- HMRC Tax Receipts Hit A Record
- The Right Of Beneficiaries To Set Trust Documents
- Income Withdrawal Rate for September 2017
- Landmark Case Removes Restrictions On Pension Death Benefits
- Finance Bill (No.2) 2017
- The State Pension Age Review
- Client Notification Letters
- Pension Schemes Newsletter 89
- IHT Receipts On The Rise
- Top-Slicing Relief And Non-UK Life Policies
- An Adviser’s Duty Of Care When Giving Financial Advice On Historic Matters
- £4BN Collected From Accelerated Payment Notices
- Income Withdrawal Rate for August 2017
- HMRC Online Trusts Registration Service Delayed
- FCA Consultation Paper: DB Transfers
- The Queen’s Speech And Beyond – Consolidated Latest Position
- The FCA Considers Turning Off Pre-RDR Trail Commission
- The FCA Pushes Back On The Retail Distribution Review
- Income Withdrawal Rate for July 2017
- Taxpayer Numbers
- Changes to How Trusts Are Reported To HMRC
- SSASs Caught By The Master Trust Legislation
- Law Of Life Assurance-Assessing The Investor’s Attitude To Risk
- Pension Schemes Newsletter 87
- Should Clients Still Consider Nil Rate Band Planning In Their Wills?
- In Specie Transfers Of Scottish Property Between Pension Providers
- Post-Election Thoughts For Financial Advisers
- Fuel Rates For Company Cars
- Information Prompts In The Annuity Market
- Income Withdrawal Rate for June 2017
- The General Election
- State Pension Age Review
- Tax-Free Childcare
- Probate Fees
- Collective Investments – Gross Interest Payments
- IHT Receipts Predicted To Leap By £1.5BN In Five Years
- Ilott Family Provision Award Rejected By The Supreme Court
- LPA Registration Fees Fall In April
- An Executor Fails To Meet The Burden Of Proof Test On The Deceased’s Alleged Joint Estate
- Income Withdrawal Rate for May 2017
- Income Tax
- National Insurance Contributions
- Capital Gains Tax
- Inheritance Tax
- Savings And Investments
- Life Policy Taxation
- Pensions
- Employee Benefits
- Corporation And Business Tax
- Property Tax
- Tax Avoidance And Evasion
- Tax Simplification And Tax Administration
- Domicile And Residence
- Income Withdrawal Rate for April 2017
- Large Chargeable Event Gains On Part Surrenders
- ISA Tax Advantages To Be Extended To Deceased Estates
- Pensions Advice Allowance Consultation Response Published
- Automatic Enrolment Regulations Amended
- Scotland And The Higher Rate Tax Threshold
- Trustees’ Duties When Investing Trust Funds
- Updated Guide To Client Notification Letter Issued
- Supreme Court Judgement – LGPS Survivor’s Pension Payable Without Nomination
- Currency Fluctuations And The Calculation Of Capital Gains And Chargeable Event Gains
- The Lifetime ISA Launches 6 April 2017
- Income Withdrawal Rate for March 2017
- The New Budget Timetable
- HMRC Trusts And Estates Newsletter
- The Inheritance Tax “14 Year Rule”
- IFS Briefing Note – The Pattern Of Inheritance And Its Growing Importance In Determining Wealth
- The Residence Nil Rate Band
- Income Withdrawal Rate for February 2017
- Cash Basis Rules For Landlords
- The Public Accounts Committee Has Been Looking At Tax Reliefs
- Income Tax And National Insurance Alignment – A Further Review
- The Government Relents On LISA Exit Penalty For First Year
- Changes To The Succession Rules In Scotland
- Consultation On The Review Of The Funding Of The Financial Services Compensation Scheme
- Venture Capital Trusts – An End-Of-Year Shortage?
- Inheritance Tax Planning/Wills – Digital Assets
- An Online Central Register Of Trusts In The UK From 2017
- Consultation On Pension Scams Published
- Income Withdrawal Rate for January 2017
- Autumn Statement
- Income Tax
- Capital Gains Tax
- National Insurance Contributions
- Inheritance Tax
- Pensions
- Savings And Investments
- Business Taxes
- Property Tax
- Tax Avoidance And Evasion
- Resident And Domicile
- Life Policy Taxation – The Latest Position
- Income Tax And NIC Alignment – A Further Review
- Income Withdrawal Rate for December 2016
- The Triple Lock
- Pension Schemes Newsletter 82
- Lump Sum Death Benefits Paid From A Registered Pension Scheme
- Current Tax Consultations – Where Are We Now?
- State Pension Top-up – Six Months Left To Apply
- Income Withdrawal Rate for October 2016
- HMT Consults On Amending The Definition Of Financial Advice
- Member Personal Pension Contributions That Do Not Qualify For Relief At Source
- Utilising The Normal Expenditure Out Of Income Exemption
- Pension Contributions And The Reduction Of Tax
- Buy-To-Let Investors Reassured On Tax Treatment Of Property Disposals
- HMRC Pensions Newsletter 81
- Income Withdrawal Rate for September 2016
- Finance Bill 2016 – Royal Assent Received
- Autumn Statement Date Announced
- ‘Lifestyling’ Of Child Trust Funds
- Tax Avoidance – The Latest Discussion Document
- 2015/16 HMRC ISA Statistics
- Annual Allowance Pitfalls
- Lifetime ISA Bonus
- Income Withdrawal Rate For September 2016
- No Emergency Budget
- Increase In The Number Of Estates Subject To IHT
- Automatic Enrolment: How And When To Use Postponement
- Guidance Issued On Changes To Tax Relief For Residential Landlords
- Valuing Pension Benefits For IP14 And/or IP16
- A Variation Of Trust Case Recognises The Rights Of Same-Sex Partners
- Is HMRC Attacking In Specie Pension Contributions?
- Personal Portfolio Bond Consultation
- Income Withdrawal Rate For August 2016
- The Tax And Financial Planning Outlook Post BREXIT Vote
- Proposal To Reduce Corporation Tax To 15%
- Trusts And Residence Nil Rate Band
- Insurance Contract Law Reform – Insurable Interest
- How Dividends Received By Trustees Of Discretionary Trusts Are Now Taxed
- Scheme Pays: When The Money Purchase And/or The Tapered Annual Allowance Is Exceeded
- Income Withdrawal Rate For July 2016
- Gains on Life Assurance Policies And The Personal Savings Allowance
- Annual Payments Do Not Count Towards The Personal Savings Allowance
- Australian Government Imposes Cap On Pension Transfers
- A Beneficiary’s Right To Information
- Automatic Enrolment – A Report By The Work & Pensions Committee
- The Queen’s Speech – A New Pensions Bill
- Offshore Funds And Spousal Transfers
- Income Withdrawal Rate For June 2016
- Government To Reform The Rules On The Taxation Of Chargeable Event Gains On Part Surrenders
- OPG To Review Guidance To Attorneys On The Delegation Of Investment Management
- Court Sets Aside A Trust On The Basis Of The Settlor’s Mistake As To The Inheritance Tax Consequences
- Government Drops ‘Granny Annexe’ Stamp Duty Hike
- CGT Deferral Relief
- DOTAS – Revised Draft IHT Hallmark Published For Further Consultation
- Report Puts The Average Price Of A Basic Will At £168
- Intestacy Following The Death Of A Minor Child
- Income Withdrawal Rate For May 2016
- Income Tax
- National Insurance Contributions
- Capital Gains Tax
- Inheritance Tax
- Savings And Investments
- Life Policy Taxation
- Pensions
- Employee Benefits
- Corporation Tax
- Property Tax
- Tax Avoidance And Evasion
- Tax Simplification And Tax Administration
- Domicile And Residence
- Income Withdrawal Rate For April 2016
- The Official Rate Of Interest
- Tax Exemptions For Trivial Benefits
- The IHT Treatment Of By-Pass Trusts
- Tax Codes And Impending Changes To Dividend Taxation And Interest
- State Pension Sharing Guidance
- Glasgow Rangers EBT And Salary Sacrifice
- Income Withdrawal Rate For March 2016
- Another Year For Self-Assessment Returns
- Pension Benefits With A Guarantee And The Advice Requirement
- Dividends And Life Companies
- Long-Term Care: The Deprivation Of Assets Rules And Gifts Of Property
- Domicile – Income Tax And Capital Gains Tax
- National Savings – Interest Received On The 65+ Guaranteed Bonds
- Disclosure Of Tax Avoidance Schemes – The Hallmark Regulations
- HMRC Publishes Pension Schemes Newsletter 75
- Legal Entity Identification – The Issues Facing Trusts
- Over £2BN Collected From Accelerated Payment Notices
- Income Withdrawal Rate
- The Personal Savings Allowance
- Reduction In The Lifetime Allowance: Fixed & Individual Protection 2016
- Final UK Disclosure Opportunity Extended
- Dividends – Finance Bill 2016 Draft Clauses
- Advice Requirement For The Second-hand Annuity Market
- The Office Of The Public Guardian Publishes Details Of Its Investigations Policy
- Emergency Pause In Place For Automatic Enrolment
- Scottish Rate Of Income Tax Set At 10% For 2016/17
- Innovative Finance ISA And Peer to Peer Loans
- Income Withdrawal Rate for January 2016
- Autumn Statement
- Income Tax
- Capital Gains Tax
- National Insurance Contributions
- Inheritance Tax
- Pensions
- Savings and Investments
- Business Taxes
- Property Tax
- Tax Avoidance and Evasion
- Domicile and Residence
- Income Withdrawal Rate for December 2015
- Policy Encashment: Cluster Policies Best Practice
- Pension Transfers: A Reminder of the IHT Risk
- Flexible ISA Consultation
- Pension Scheme Newsletter 73
- Pensions Minister Announces Delay in Implementing Pension Reforms
- Class 3A Voluntary NICS – State Pension Top Up Now Available
- Centre for Policy Studies Report: An ISA-Centric Savings World
- Income Withdrawal Rate for November 2015
- The Taxation of Buy-to-Let Properties
- Dividends and Mixed/Multi-Asset funds
- HMRC Action Against ‘Domestic’ Tax Avoidance
- Excessive Withdrawals From A Donor’s Bank Account Are Sufficient Evidence Of An Attorney’s Dishonesty
- Trustee Investment Opportunity
- Income Withdrawal Rate For October 2015
- HMRC Issues dividend allowance Factsheet
- Autumn Statement date announced
- Pensions – Caught by the Cap and / or Taper
- Trustee Forms and reporting requirements
- Self-Assessment – Paid too much or too little tax?
- Venture Capital Trusts – Dividend reinvestment
- Lower rate of inheritance tax has slow start
- Correction
- Income Withdrawal Rate for September 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
- Finance Act 2014
- State pension deferral rates reduced
- Freedom & Choice in Pensions consultation government response : Summary
- The Law Commission plans to reform the law on wills
- Freedom & Choice in Pensions consultation government response : Transfers from defined benefit to defined contribution schemes
- The third HMRC Consultative Document on IHT and discretionary trusts
- Freedom & Choice in Pensions consultation government response : Anti-avoidance
- Enhanced flexibility for annuity products under the new pension regulations
- Income withdrawal rate for August 2014
- ISAs become NISAs
- NISAs and JISAs – a boost for 16 and 17 year olds
- Timetable announced for the April 2015 pension changes
- Rectification allowed where the trust deed did not reflect the settlors’ wishes
- Consultation on the draft Care Act regulations
- Pensions planning – Pre A-Day drawdown pensions
- The number of those falling into the IHT net continues to rise
- The merger of income tax and National Insurance?
- The Pensions Institute makes case for annuities
- Income withdrawal rate for July 2014
- The Pensions Act 2014 – significant changes
- The Inheritance Tax and Trustees’ Powers Act 2014 – the main changes
- HMRC clarifies budget pension changes
- HMRC confirms lifetime annuities can be backdated
- Drafting pre-nuptial agreements could carry a risk for the adviser
- The Care Act 2014
- Income withdrawal rate for June 2014
- Annuities – What is their future?
- Capital Gains Tax (CGT) on UK property disposals by non-UK residents
- The number of estates liable to IHT is on the rise
- The UK opposes EU’s Fourth Money Laundering Directive
- Lump sums from enhanced or primary protected funds
- Offshore tax evasion
- HMRC issues additional guidance on the tax treatment of commission rebates
- Income withdrawal rate for May 2014
- Income tax
- Childcare
- National Insurance contributions
- Capital gains tax
- Inheritance tax
- Savings and investments
- Life policyholder taxation
- Business tax
- Pensions
- Capital allowances
- Property tax
- Tax avoidance
- Income withdrawal rate for April 2014
- The official rate of interest for 2014/15
- High Court ruling on the interpretation of the CRAG rules
- FCA thematic review
- Court confirms effect of nil rate band legacy wording
- Decline in the number of family trusts filing returns
- The reasonabless of trustees’ charges
- A recent case illustrates the need to plan wisely for the future of a business
- Income withdrawal rate for March 2014
- 50% additional tax rate again?
- Auto enrolment charge cap delay
- Long-term care – Statement of Intent
- Insurance contract law reform – an update
- IHT excepted estates regulations amended to reflect the new rules on the deduction of liabilities
- NEST publishes ‘insight’ report
- Inheritance tax compliance checks
- Wills – a question of capacity
- Income withdrawal rate for February 2014
- 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
- Business property relief & furnished holiday lettings
- Employer-Financed Retirement Benefits Schemes
- The Transferable Nil Rate Band and the impact on lifetime transfers
- I’ll have 30% more, please
- Evidence to support ‘distinct break’ claims vital in determining residence status
- Short-term occupation does not amount to residence for CGT purposes
- Law commission launches fiduciary duty consultation
- Company car advisory fuel rates
- Higher rate tax relief on pensions
- Income withdrawal rate for December 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
- AIM shares held in an ISA
- Consultancy charging banned in auto enrolement pension schemes
- IHT transferable nil rate band – A reminder
- QROPS amendment regulations issued
- The reform of social care funding – Questions and answers
- Buy-to-let property campaign
- Pensions miscellany
- Income withdrawal rate for October 2013
- Step model clause for charitable legacies
- Act now to avoid a child benefit tax trap
- Raising the stakes on tax avoidance
- The inheritance tax treatment of employee benefit trusts
- The latest statistics from HMRC confirm the steady recovery of the inheritance tax take
- Updated guidance on Discounted Gift Trusts
- IHT Form 41G Trust – A reminder
- Income withdrawal rate for September 2013
- Frequently Asked Questions – Life Policies
- Extension of the list of qualyfing investments for a stock and shares ISA
- Will-writing quality assurance scheme introduced
- The deduction of debts for inheritance tax purposes
- Updated guidance on the IHT election by non-UK domiciliaries
- Department of Health consultation paper provides further detail on the mechanics of the care costs cap
- Venture capital trusts – Consultation paper published
- Life Insurance Qualifying Policies (Statement and Reporting Requirements) Regulations 2013
- The pension provisions of Finance Act 2013
- Income withdrawal rate for August 2013
- Moving between share/unit classes
- Law Society to introduce new “Wills and Inheritance” accreditation scheme
- Professional negligence: the Mehjoo case
- HMRC launches further consultation on the simplification of IHT relevant property charges
- The simplification of IHT relevant property charges – the implications for “Rysaffe” planning
- Taxpayer succeeds in claim for principal private residence relief
- HMRC wins £1.6m tax avoidance scheme case
- Income withdrawal rate for July 2013
- Restricted referrals from solicitors
- The government decides not to regulate will writing
- Treasury consultation launched on allowing the transfer of Child Trust Funds to Junior ISAs
- National Insurance Contributions Bill
- Care Bill brought forward into Parliament
- Financial Ombudsman Service cases double
- Company car advisory fuel rates
- Charity trustees to chase misappropriated funds
- Date set for ‘Rangers’ appeal
- HMRC issues draft QROPS amendment regulations
- Income withdrawal rate for June 2013
- HMRC savings and investment manual revised
- The transfer of small pension pots
- HMRC increases income tax yield from high earners
- VAT and consultancy charges
- The payment of voluntary NI contributions
- Significant variations to ‘protected’ policies
- Annuity update
- Tax scheme investors secure ruling against adviser
- HMRC issues new GAAR guidance notes
- Consultation begins on the inheritance and trustees’ powers bill
- Income withdrawal rate for May 2013
- Budget
- Childcare
- Income tax
- National Insurance contributions
- Capital gains tax
- Inheritance tax
- Savings and investments
- Life policyholder taxation
- Business tax
- Pensions
- Capital allowances
- Charities
- Property tax
- Tax avoidance
- Domicile and residence
- Income withdrawal rate for April 2013
- Estate administration not to be restricted
- Company car advisory fuel rates
- FSA launches thematic review of annuities
- HMRC targets CGT avoidance on second homes
- HMRC continues to clamp down on stamp duty mitigation schemes
- A professionally drafted will has been held to be invalid
- Regulator launches campaign against ‘pension liberation’
- Isle of Man to combat tax evasion
- Platforms – ISA transfers and re-registration
- HMRC changes IHT rules on specialty debts
- Government to consult on auto enrolment changes
- Income withdrawal rate for March 2013
- State Pension White Paper
- Capped drawdown maximum income
- Pension miscellany
- Bereavement benefits
- The official rate of interest for 2013/14
- Income withdrawal rate for February 2013
- Autumn Statement
- Pensions
- Income tax
- Welfare benefits
- National Insurance
- Inheritance tax
- Savings
- Business tax
- Tax avoidance and evasion
- Statutory residence test guidance notes
- Income withdrawal rate for January 2013
- Closing the tax gap
- SIPP capital rules
- HMRC highlights tax avoidance schemes
- More anti-avoidance publicity
- ABI consults on annuity rate transparency
- Tuition fees and first home purchase
- Referrals from solicitors
- Joint industry code on pension charges
- Workplace pension reforms
- Income withdrawal rate for December 2012
- Will Aid survey
- Be careful how bonds are encashed
- Child Benefit and Child Tax Credit – the Zambrano case
- A quick reminder about sex
- Excepted estates
- Adviser charging and VAT
- Pensions after the FSA changes
- Plain sailing for automatic enrolment?
- Investment return assumptions – tax-disadvantaged products
- Child benefit tax charge
- Income withdrawal rate for November 2012
- HMRC issues customer briefing on tax avoidance
- HMRC revises form IHT35
- Post-transaction valuations and CGT
- Company car advisory fuel rates
- NICs on contributions to a FURBS
- Taskforces to chase tax dodgers
- Government consults on auto enrolment earnings thresholds for 2013/14
- Prepaid interest
- AMPS calls for the relaxation of investment rules
- The government consults on the implementation of the UK-US FATCA agreement
- Gift Aid small donations scheme
- Autumn Statement 2012
- Income withdrawal rate for October 2012
- Offshore policies – Time apportionment relief
- Loss relief
- Tax avoidance – DOTAS consultative document published
- Trusts for the vulnerable
- Changes to drawdown rates from 21 December 2012
- Changing a pension input period end date
- TUC calls for consultancy charging to be outlawed
- Income withdrawal rate for September 2012
- Statutory residence test
- HMRC updates share valuation manual
- Inadequate saving for retirement
- Liability for tax on a failed EBT scheme
- What now for those approaching retirement?
- A loss on the sale of land and Inheritance Tax (IHT)
- Inheritance Tax (IHT) simplification and trusts
- Small pension pots
- Adviser charging and retirement benefits
- Tax return amnesty
- Income withdrawal rate for August 2012
- General Anti-Abuse Rule (GAAR) consultation launched
- FSA/FRC (Financial Reporting Council) joint consultation on revised projection assumptions
- The merger of Income Tax and NICs
- New code of conduct on “incentive exercises” for DB scheme members
- Extra-statutory concessions
- Further automatic enrolment clarification
- IR35 : New tests proposed
- Pension input period clarification
- Qualifying policies consultation document
- Income withdrawal rate for July 2012
- Interest statements
- Inheritance Tax / Capital Gains Tax planning for businesses
- Stamp Duty Land Tax (SDLT) thresholds
- RDR and eligibility for some stocks and shares ISAs
- ECJ judgement on VAT and discretionary fund management services
- 10% reduction in IHT for bequests to charity
- HMRC launches new Qualifying Recognised Overseas Pension Schemes (QROPS) attack
- Income withdrawal rate for June 2012
- Life policy taxation
- Commutation of small personal pension pots
- Capped income tax relief
- Pensions, bankruptcy, and debts
- New TVAS rules
- Income withdrawal rate for May 2012
- Budget introduction
- Income Tax
- National Insurance contributions
- Capital Gains Tax
- Inheritance Tax
- Savings and investments
- Life policyholder taxation
- Business tax
- Pensions
- Capital allowances charities
- Stamp Duty Land Tax (SDLT)
- Tax avoidance
- Income withdrawal rate for April 2012
- Solicitors warned on Stamp Duty Land Tax (SDLT) avoidance
- HMRC decides smartphones can be treated as mobile phones
- The Foreign Account Tax Compliance Act (FATCA)
- The contractual disclosure facility (CDT)
- Pre-owned assets tax (POAT) guidance 6 now available on home loan schemes
- IFS green budget published
- STEP warns of schemes designed to avoid the costs of care
- Disclosure: Updated guidance
- Company car advisory fuel rates
- HMRC to chase tax returns of higher paid
- Income withdrawal rate for March 2012
- Insurance Contract Law reform – New consultation
- The official rate of interest for 2012/13
- Prior rights in Scotland
- S2P changes for 2012/13
- Government announces revised automatic enrolment staging dates
- Calculating the discount on a Discounted Gift Trust (DGT)
- HMRC issues latest RPSM update
- Reform of the succession law in England and Wales
- Pensions miscellany
- EU issues guidelines on application of Test-Achats ruling
- The DWP is launching an advertising campaign on workplace pensions
- Tax-transparent funds
- Income withdrawal rate for February 2012
- Finance Bill 2012 miscellany
- HMRC tightens the QROPS rules
- Test-Achats and unisex rates
- Pension unlocking scheme ruled unlawful
- Seed Enterprise Investment Scheme (SEIS)
- Government consults on auto enrolment thresholds
- Changes to the Scottish succession rules
- ABI consults on annuity code of conduct
- Short service refunds to be abolished and consultation on transferring small pension pots
- Income withdrawal rate for January 2012
- The Autumn Statement
- HMRC re-interprets the carry forward rules
- New HMRC guidance on the calculation of pension input for Defined Benefit (DB) scheme members
- HMRC clarifies fixed protection guidance
- Government delays auto enrolment for smaller employers
- Pensions Act 2011 published
- New guidance for trustees on buy-out options
- Part surrenders: Danger!
- Company car advisory fuel rates
- Income withdrawal rate for December 2011
- Late filing penalties
- Inheritance Tax normal expenditure out of income exemption
- Simplified financial products?
- State Pension Age
- Gaines-Cooper: Supreme Court judgement
- The end of the road for scheme pensions?
- Income withdrawl rate for November 2011
- Pension Schemes Newsletter 49
- The Legal Services Act 2007
- Pension VAT case referred to the European Court of Justice
- All-time low for drawdown
- Company car advisory rates
- More changes to the State Pension Age
- The Junior ISA (JISA)
- Income withdrawl rate for October 2011
- The deferral of state pensions
- Drawdown rate at all-time low
- Fixed protection election form issued
- Pension Schemes Newsletter 48
- Revised annual allowance guidance
- Falling annuity rates
- Tax on gains made on sales of properties worth over £1 million?
- Call for the regulation of will writing
- Updated ISA guidance notes
- HMRC targets dishonest agents
- Income Tax – Temporary 50% rate?
- National Minimum Wage – New limits from 1 October 2011
- Income withdrawl rate for September 2011
- The IHT normal expenditure out of income exemption
- Junior ISAs
- Treasury publishes consultation on EIS and VCT investment start-ups
- Pensions – Finance Act 2011 and associated regulations
- Agricultural Property Relief
- Public sector pensions update
- UCITS IV
- Automatic Enrolment Regulations for consultation
- Income withdrawal rate for August 2011
- General anti-avoidance rule
- State Pension Age changes still on course
- Consultation on the reform of sections 31 and 32 of the Trustee Act 1925
- Further draft ‘age 75’ regulations issued
- Pension schemes Newsletter 47 issued
- The move to CPI increases by private sector schemes
- Consultation on charitable legacies
- FSA warning on ‘pension unlocking’
- Pensions miscellany
- Consultation on the reform of the taxation of non-domiciled individuals
- Consultation on UK tax residence status
- Government sets out its public sector pensions agenda
- Income withdrawal rate for July 2011
- Osborne confirms 50% rate temporary
- Pension input period default rules revisited
- High risk tax avoidance schemes
- Draft legislation to block QROPS loophole
- Employee trusts – HMRC settlement opportunity
- DWP consult on annual allowance provisions
- Discounted values under Discounted Gift Trusts
- HMRC issues draft pension regulations
- Contracting out update
- The abolition of tax reliefs
- Automatic enrolment guidance
- Pension review compensation payments
- Income withdrawal rate for June 2011
- HMRC issues pensions clarification
- Overturning will provisions
- Pensions miscellany
- Self assessment
- The extension of the disclosure rules to Inheritance Tax
- HMRC closes QROPS loophole
- Income withdrawal rate for May 2011
- Income Tax
- National Insurance contributions
- Capital Gains Tax
- Inheritance Tax
- Savings and Investments
- Charities
- Pensions
- Life policyholder / life company taxation
- Business tax
- Capital Allowance
- Domicile and residence
- Furnished holiday lettings
- Tax avoidance, disguised remuneration
- Tax simplification Stamp Duty Land Tax (SDLT)
- Income withdrawal rate for April 2011
- New drawdown tables issued
- ECJ rules out sex-related annuities
- HMRC updates annual allowance guidance
- Inheritance Tax excepted estates
- FSA sets out new pension illustration proposals
- SMPI annuity rate set
- Offshore tax evasion
- ISAs – The reinvestment of compensation
- The DB contracting out rebate for 2012/13
- Low Earnings Threshold set for 2011/12
- New self assessment partnership forms and electronic P60s
- The official rate of interest for 2011/12
- Pensions schemes Newsletter 45
- Income withdrawal rate for March 2011
- Government responds to age 75 consultation
- HMRC clarifies lifetime allowance changes
- Government consults on annual allowance charge provisions
- New HMRC6 issued : Residence Domicile and the Remittance Basis
- Government launches consultation on early access to pension savings
- Marital property agreements
- Government issues consultation on CPI/RPI changes
- Financial Services Compensation Scheme (FSCS) : Increased compensation
- Tiered rates of Inheritance Tax
- Government performs about turn on DB transfers
- Avoiding trustee tax returns : Interest in possession trusts
- HMRC amends guidance on change of Normal Minimum Pension Age from 50 to 55
- Income withdrawal rate for February 2011
- OTS publishes interim report to review tax reliefs
- Valuing assets on death : HMRC guidance
- 2011/12 Tax and NIC bands confirmed
- Important pension developments
- Changes to employer supported childcare from April
- Finance Bill 2011
- Anti-avoidance : Disguised remuneration
- The Disclosure of Tax Avoidance Scheme (DOTAS) provisions and Inheritance Tax
- Income withdrawal rate for January 2011
- Requirement to register to pay Inheritance Tax
- Pensions : Age 75 and restricted tax relief consultation
- Pension Schemes Newsletter 42
- HMRC clarify carry forward provisions
- The US Foreign Account Tax Compliance Act (FATCA)
- Pensions miscellany
- The extension of the EU Savings Directive and insurance funds
- Government crackdown on tax / NI avoidance schemes continues
- Income withdrawal rate for December 2010
- Restricted pension tax relief provisions
- Registered Pensions Schemes Manual (RPSM) updated
- Automatic enrolment
- The Comprehensive Spending Review (CSR)
- State pensions
- Income withdrawal rate for November 2010
- PAYE
- Bonuses under the SAYE scheme
- Mutual Wills
- Pre-Budget Report (Autumn 2010)
- National Insurance holidays for new businesses
- The transferable nil rate band and form IHT400
- Trustee exemption clauses
- Finance (No2) Bill 2010 published
- Collective Investment Schemes Centre
- Income withdrawal rate for October 2010
- Capital Gains Tax
- Government launches restricted pensions tax relief consultation
- Furnished holiday lettings
- DOTAS and Inheritance Tax
- Settlor-interested trusts – a new tax form
- Contracting out
- HMRC guidance on tax matters
- Bereavement and tax – guidance from HMRC
- Income withdrawal rate for September 2010
- Retirement benefits beyond age 75
- Consultation on autumn Finance Bill
- Increase in the Income Tax personal allowance
- Basis of inflationary increases for pensions to change
- Change in the normal minimum pension age
- National minimum wage
- Income withdrawal rate for August 2010
- Income Tax
- Capital Gains Tax
- Corporation Tax
- Inheritence Tax
- Capital Allowances
- National Insurance
- Trust Taxation
- Savings and investments
- Life policyholder taxation
- Furnished holiday lettings
- Domicile and residence
- Pensions
- Offshore Funds Manual published
- Change in the Normal Minimum Pension Age
- The Perpetuities and Accumulations Act 2009 and spousal by-pass trusts
- New government pension policy
- Key Social Security benefit rates
- ISA ‘kick-out’ plans
- Company car advisory fuel rates
- Pensions miscellany
- Income withdrawal rate for June 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
- Income Tax
- National Insurance
- Capital Gains Tax
- Inheritance Tax
- Corporation Tax
- Investments
- Trust Taxation
- Life policyholder taxation
- Stamp Duty Land Tax
- Capital Allowances
- Pensions
- Finance Bill 2010
- Tax avoidance schemes – Retrospective claim for income tax
- Anti-forestalling – Protected Pension Input extended
- Personal allowances and reliefs for Commonwealth citizens
- Pensions – HMRC developments
- The official rate of interest
- Discounted gift trusts
- Unfairness in the transferable nil rate band provisions
- Perpetuities and Accumulations Act 2009
- Offshore funds held by Authorised Investment Funds
- Pensions – HMRC developments
- Aviva Reattribution Scheme
- Pension Protection Fund
- Reduction in the tax repayment time limits
- Settlor-interested trusts
- Pensions miscellany
- FSCS – New compensation limits for investors
- Personal Accounts / Automatic enrolment
- Pre-Budget Report highlights
- New Disclosure Opportunity extension
- Change of normal minimum pension age from 50 to 55
- Monopoly on will writing for solicitors proposed
- The harmonisation of European law on succession and wills
- Perpetuities and Accumulations Act 2009
- Updated Registered Pension Schemes Manual (RPSM) Guidance
- Potential changes to the law of intestacy in England and Wales
- Modification of the Rules of Existing Schemes
- SIPPs
- Default retirement age – Evidence called for review
- Default retirement age
- Pension credit payment pilot to be launched
- Registered pension schemes manual (RPSM) pages
- Offshore funds – The new tax regulations
- Personal Accounts Delivery Authority
- Trusts – The importance of appointing an additional trustee
- The pensions regulator
- The special annual allowance
- ISA subscription limits raised
- An ineffective pensions-related avoidance scheme
- Benefits paid as authorised payments
- Corporate share purchase
- Personal Accounts Delivery Authority
- Inheritance tax calculation of the ten-year anniversary charge
- The regulatory responsibilites of SIPP operators
- Mansworth -v- Jelley losses
- Non-statutory clearances for inheritance tax business property relief
- State Pension changes
- Pensions miscellany
- Pensions anti-forestalling provisions
- Trusts miscellany
- New rules for dependants’ pensions
- Life policies and inheritance tax – More important than ever?
- Registered pension schemes – Employer contributions and tax relief
- Inheritance tax revaluation relief
- Pensions miscellany
- Clarity in a will
- Executors’ fees
- Pensions anti-forestalling provisions
- Long-term care
- New disclosure opportunity
- Pensions miscellany
- Land let on conacre
- Financial services compensation scheme
- Special annual allowance charge
- Financial services compensation scheme
- New disclosure opportunity
- Net redemption yields on gilts
- New circumstance where a scheme pension can be reduced
- Isle of Man to end withholding tax
- Taxes and benefits guide issued by HMRC
- CBI proposes eight point plan to protect DB pension
- Government to introduce third tranche of FAS improvements
- Retail distribution review
- Using gift aid to reduce relevant income
- The ISA subscription limit
- Pensions Schemes Newsletter 37
- Progress of the Perpetuities and Accumulation Bill
- Pensions miscellany
- The Equality Bill
- Inheritance Tax
- Pension Schemes and Inheritance Tax
- Income Tax
- Capital Gains Tax
- Inheritance Tax
- Corporation Tax
- National Insurance
- Tax-favoured investments
- Trust taxation
- Pensions
- Life policyholder / life company taxation
- Stamp Duty Land Tax
- Trading losses
- Capital Allowances
- Domicile and residence
- Finance Bill 2009
- Tax avoidance
- Key social security benefit rates
- The need to appoint additional trustees
- Pensions miscellany
- Review of the charity substantial donor rules
- State pension benefits and contracting out
- Jersey signs tax information exchange agreement
- Personal accounts
- Budget 2009
- Budget 2009
- Intestacy
- Foreign dividend tax credits from 2009
- Inheritance tax agricultural property relief
- HMRC developments and pensions
- Share options
- DWP developments and pensions
- Trustees’ duties and trustees’ liability
- Loans to offspring
- Pension switching
- Life company taxation
- Non-domiciliaries
- Discounted gift trusts
- Transitional protection
- ISAs
- Qualified investor schemes
- Inheritance tax business property relief and holiday lets
- The EU savings directive and life assurance contracts
- Pensions miscellany
- The rights of beneficiaries to seek disclosure of documentation connected with a trust
- Investor protection
- The official rate of interest
- Form IHT 200 Replaced
- Bonds held in bare trust
- PADA launches decumulation consultation
- FSA issues consultation paper on the regulation of retail banking
- Pensions miscellany
- NICs – Joint elections by employee and employer
- HMRC ISA Bulletin No. 5
- FSA review highlights failings in pension transfer advice
- Share purchase for company shareholders
- Corporation Tax and foreign profits
- VAT
- 45% income tax rate
- Personal allowances
- Income shifting
- Trust taxation
- National Insurance
- Corporation tax
- Loss relief
- Pensions
- Foreign dividends
- Qualified investor schemes
- Offshore financial centres
- Offshore disclosure
- Avoidance
- Investor protection
- Challenge to ASP tax charges on death
- Change of domicile
- Government to introduce new opportunity to increase basic state pension benefits
- Inheritance tax transferable nil rate band
- DWP clarifies position on protected rights and drawdown
- UK / Isle of Man Double Taxation Agreement
- Sea Containers Ltd. financial support directions upheld by US court
- Inheritance tax and property sold within four years of death
- Pensions miscellany
- ISA cash transfers
- HMRC & DWP clarification on protected rights USP to USP drawdown transfers
- Tax deadline looms
- The pensions regulator issues guidance on member communications
- National minimum wage
- The government responds to consultation on draft pension credit amendment regulations
- The sale of quoted stocks and shares after death in the current economic climate
- Representative bodies propose revised definition of “qualifying earnings”
- Deaths occurring before 13 November 1974 : Two traps for the unwary
- FSA issues warning on protected rights transfers
- Pension annuities and the open market option
- Drummond -v- HMRC
- Trustees found personally liable for unlawful loan to company
- Investment taxation: Three consultation papers issued
- Entrepreneurs’ relief: Conditions for associated disposals
- HMRC issues updated guidance on salary sacrifice
- Make the most of excluded property trusts while you can
- Pensions regulator issues draft guidance on the calculation of transfer values
- Statutory legacies on intestacy to be increased
- Offset mortgage interest and council tax
- Finance Act 2008
- Time is running out for trustees
- SIPPs can hold protected rights from 1st October 2008
- Final wind-up approach and guidance published
- Investor protection
- Undeclared interest on overseas accounts
- PADA issues its response to its charging structure consultation
- Pension annuities and the open market option
- Trustee duties when investing
- Pensions miscellany
- The encashment of investment bonds by personal representatives
- Smith and Others -v- HMRC
- Investment bonds effected by companies
- Finance Bill 2008 and pensions
- Pensions miscellany
- Contracted out benefits
- The pension credit
- The Financial Assistance Scheme (FAS)
- The 10% tax band
- FSA confirms ongoing analysis of pension transfer advice
- The Burden sisters case
- FSA consults on contracting out comparisons for SIPPs
- New IR 20 booklet produced
- New tax rules for owners of second homes
- PADA framework document issued
- Foreign dividends and tax credits
- New pension transfer value calculation rules outlined
- The gap between level and inflation-linked annuities has risen
- Inheritance Tax
- Life policyholder taxation
- Discounted Gift Trusts for the very old
- Pensions update
- The 10% tax band
- Income Tax
- Capital Gains Tax
- Inheritance Tax
- Corporation Tax
- National Insurance
- Tax-favoured investments
- Trust taxation
- Pensions
- Life policyholder / company taxation
- Domicile and residence
- 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
- Capital gains tax simplification
- Domicile and residence
- Deeds of variation after 8 October 2007
- Corporate investment in life assurance bonds
- Pensions Bill 2007
- Residence and domicile
- Protected Rights and SIPPs
- The Pensions Deregulatory Review
- The DWP sets out new improved FAS terms
- Income shifting legislation
- FSA provide “advice” on personal accounts
- HMRC advises pitfalls of surplus avoidance scheme
- Spousal remuneration
- Salary sacrifice opportunities in 2008/09
- Work place contract based pensions
- Income Tax
- Life companies and investment links
- Dormant bank and building society accounts
- The National Insurance Contributions Bill
- Non-UK domiciliaries
- Capital Gains Tax
- Inheritance Tax
- Life policy taxation
- Life company taxation
- Non-domiciliaries
- Pensions
- Depositor protection
- Powers of attorney
- National minimum wage
- Advice to expats
- Insurance and sex discrimination
- FSA highlights concerns regarding SIPP advice
- Inheritance Tax – Investigation into lifetime transfers
- Stop Press – Depositor protection
- Discounted gift trusts
- Overseas property and a benefit in kind tax charge
- Individual Savings Accounts
- The taxation of offshore funds
- The review of insurance contract law
- Law of trusts
- HMRC issues guidance on the taxation of small pensions
- Inheritance Tax : Reporting requirements
- Inheritance Tax : Death on active service
- Consultation paper on Equality Act
- Independent taxation planning
- DWP issues winding up amendment regulations
- Pensions tax simplification newsletter
- Artic Systems appeal decision
- Capital gains tax and chargeable events
- Personal accounts
- Buy-to-let clampdown
- Deductibility of premiums to a life policy
- Deeds of variation
- Tax avoidance
- Inheritance Tax
- Calculating the discount on discounted gift schemes
- HMRC update guidance on the relievability of employer pension contributions
- Stack -v- Dowden
- Smith and Others -v- HMRC
- Absolute trust clarification
- Pensions after the Finance Bill 2007
- The disclosure of tax avoidance schemes
- Pre-owned assets tax – change to the official rate of interest
- Undeclared interest on offshore bank accounts
- Nil rate band discretionary will trusts
- Income tax
- Capital gains tax
- Inheritance tax
- Corporation tax
- National Insurance
- Tax-favoured investments
- Trust taxation
- Pension term assurance
- Pensions
- Life company / policyholder taxation
- Residence and domicile
- Reporting limits for chargeable lifetime transfers
- Registered pension schemes – Tax relief on employer contributions
- Key social security benefit rates
- Substitution and chargeable event gains – possible double charge to income tax
- The Pensions Bill
- Inheritance tax planning with pension scheme lump sum death benefits
- Pensions miscellany
- Budget 2007
- Bare trusts and inheritance tax
- HMRC clarifies position on pipeline PTA cases
- Transfer inducements to be taxed
- UK-real estate investment trusts
- ECJ ruling on ASW case
- Pre-Budget Report 2006
- Employer-financed retirement benefits schemes
- Proposals for new money laundering regulations published for consultation
- Pensions miscellany
- Alternatively secured pensions
- Scheme pensions
- Pension term assurance
- Investment – Regulated pension schemes and UK-REITs
- Miscellaneous changes
- The annuities market report
- “Spousal Remuneration”
- Disclosure of an interest to a beneficiary
- Pensions update
- ISAs
- Retirement annuity contracts
- Collective investments
- Inheritance tax and trusts
- Pre-budget life policy trusts
- The normal expenditure exemption
- Charities Act 2006
- FSA provide updated consumer factsheet on contracting out
- A question of domicile
- Surrender dilemma?
- Alternatively secured pensions
- Pensions miscellany
- The regulation of personal pensions (including sipps)
- Foreign dividend income chargeable on the remittance basis
- Trustees’ powers and duties