Introducing a pensions advice allowance
The government announced at Budget 2016 that it would consult on the introduction of a ‘pensions advice allowance’ (PAA)...
Personal tax
Personal tax
Partnership taxation
The UK government is concerned that partnerships are being used in increasingly more complex business structures that en...
Creating a secondary annuities market
The government has been consulting on the development of a secondary annuities market which would have, with effect from...
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Class 1, Class 2 and 4 NICs limits and the Self-Assessment return
The peak SA return season is upon us and a regular matter raised by members this year has been HMRC’s mixed advice regar...
Pension Wise standards: changes for secondary annuity market guidance
From April 2017, individuals in receipt of an annuity may be able to sell their policy.
Simplification of the tax and National Insurance treatment of termination payments
HMRC and HMT published the consultation on draft legislation to simplify the income tax and NIC treatment of termination...
Marriage allowance
During this summer’s ATT conferences, many members noted problems claiming the transferable marriage allowance on the re...
Scotland update – call for evidence on Scotland’s relationship with the EU
The European and External Relations Committee of the Scottish Parliament issued a call for written evidence (tinyurl.com...
Scotland update – a call for evidence on the land and buildings transaction tax
The Finance Committee of the Scottish Parliament issued a call for evidence (tinyurl.com/jzs5rse) at the end of June to ...
Offshore tax evasion – consultation on Requirement to Correct
HMRC’s consultation document Tackling Offshore Tax Evasion: a requirement to correct, published on 24 August, runs to 30...