Technical Connection

This section of the site is designed to provide technical updates on taxation, investments, trusts, insurance and retirement planning.

  • 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