Kelly Sizer
Pensions dashboards consultation
On 3 December 2018, the Department for Work and Pensions (DWP) published a consultation, ‘
Amendments to tax returns: ATT, CIOT and LITRG responses
HMRC released a call for evidence on 7 November 2018 to explore how tax returns are amen
Lump sums
The problem of getting the tax position right when claiming deferred state pension lump sums is one that will eventually...
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Latest briefings
Pension Transfers consultation
The Financial Conduct Authority (FCA) are consulting on Advising on Pension Transfers.
Savings income issues, including bank accounts paying ‘rewards’
The mis-named ‘personal savings allowance’ (in reality, a 0% rate of tax) can cause confusion for taxpayers....
HMRC Payments Strategy
Legislation has been in place since 2010 mandating the electronic payment of VAT, with similar provisions introduced for...
Notice of Appeal: live online service
In June, the Ministry of Justice (MoJ) launched its online service for filing a Notice of Appeal for tax cases....
Making Tax Digital: Sanctions for late submission and late payment
HMRC have been seeking input on the structure of late filing and late payment sanctions that would apply to individuals ...
Trivial commutation for small pensions
With the introduction of pensions flexibility in April 2015, it might have been hoped that ‘trivial commutation’ and ‘sm...
Financial guidance and advice
The Low Incomes Tax Reform Group (LITRG) is keeping a watch on developments in public financial guidance....