Private client taxes
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
Information requests for UK resident non-doms
With more examples emerging of HMRC seeking information about non-UK assets to check there are no remittances, Richard Clarke notes non-doms may be forced to review these to ensure compliance.26 Jan 2012
Dr P Broome v HMRC
Whether doctor resident in UK19 Jan 2012
The new Seed Enterprise Investment Scheme
Erika Jupe and Clara Snow examine its pros and cons.19 Jan 2012
Tax return penalty reminder
HMRC has reminded taxpayers completing an online tax return for the first time that they need to register for online…9 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
PAYE codes for 2012/13 to include restriction for outstanding debt
HMRC has begun issuing 2012/13 coding notices that include a restriction to collect tax underpayments, or tax credit overpayments, amounting…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Commutation of small personal pension funds and transfers to QROPS: draft guidance
HMRC has published draft guidance on the application of regulations to allow individuals aged 60 or over with personal pension pots…4 Jan 2012
2011 review: private client
Wendy Walton reviews the most important developments in 2011 relating to the taxation of private clients15 Dec 2011
Tax rates and allowances regulations
The Income Tax (Indexation) Order, SI 2011/2926, sets out new tax rates, limits and allowances for 2012/13.13 Dec 2011
Tax credits regulations
The Tax Credits Act 2002 (Further Commencement and Transitional Provisions) Order, SI 2011/2910, defers to 31 December 2014 the abolition…13 Dec 2011
UK-Swiss tax agreement: FAQs
HMRC has updated its FAQs on the agreement signed on 6 October.13 Dec 2011
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