Pensions & investments
State pension: regulations
The Social Security Revaluation of Earnings Factors Order, SI 2012/187, sets the percentages to be used in revaluing earnings factors…1 Feb 2012
The new Seed Enterprise Investment Scheme
Erika Jupe and Clara Snow examine its pros and cons.19 Jan 2012
ISA Bulletin 41
The latest edition of HMRC’s ISA Bulletin contains articles on junior ISAs, annual returns and applications for approval as an ISA…9 Jan 2012
Commutation of small personal pension funds and transfers to QROPS: draft guidance
HMRC has published draft guidance on the application of regulations to allow individuals aged 60 or over with personal pension pots…4 Jan 2012
Autumn statement is ‘good for SMEs’
Tax professionals welcomed new measures announced in this week’s autumn statement to encourage investment in smaller businesses but pointed out…30 Nov 2011
Press watch: Seed enterprise investment scheme
‘Britain’s savers are being urged to back start-up businesses and infrastructure projects through an “astonishing” increase in tax relief on…30 Nov 2011
Pensions tax relief measure to take effect from 29 November
The government will deliver permanent reductions in spending, using the savings to fund infrastructure investment and support social mobility, HM…29 Nov 2011
Salary sacrifice and pensions auto-enrolment
The Pensions Act 2008 will introduce major changes to workplace arrangements from October 2012. Robert Woodward considers how to mitigate additional costs using salary-sacrifice arrangements.24 Nov 2011
Film tax relief extended
Tax relief for British films will be extended until the end of December 2015, HM Treasury announced folllowing receipt of…15 Nov 2011
Impact of tax reliefs: PwC survey
Three quarters of private businesses interviewed by PwC for a recent survey said the UK tax regime was unsupportive of…8 Nov 2011
Junior ISA launched
Around 6m children are eligible for a Junior ISA, available from 1 November at a range of high street institutions,…1 Nov 2011
‘Affluent’ unit targets overseas property owners
A 200-strong team of investigators and specialists is targeting ‘wealthy tax cheats’ who own property abroad, HMRC said. Danny Alexander,…1 Nov 2011
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