The Finance Act 2013, Schedules 17 and 18 (Tax Relief for Video Games Development) (Appointed Day) Order, SI 2014/1962, appoints 1 April 2014 as the date upon which the amendments made by FA 2013 Sch 17 and 18 come into force.
The Registered Pension Schemes (Provision of Information) (Amendment) Regulations, SI 2014/1843, which come into force on 18 August 2014, amend the Registered Pension Schemes (Provision of Information) Regulations, SI 2006/567, as a consequence of the introduction of individual protection 2014 (I
HM Treasury is consulting on significant changes to the pension regime, which should add much more flexibility, says Paul Howard.
Finance Bill 2014 included proposed legislation for social investment tax relief, a relief available to investors in social enterprises from 6 April 2014. Tim Smith and Richard Wilson take a look.
IHT: transfer to personal pension fund
Gary Heynes considers NISA savings for the future
HMRC has published guidance on the lifetime allowance protections which are available to individuals who have pension savings worth more than the £1.25m lifetime allowance.
Amanda Flint considers the relevant measures, including those on share incentives, dual employment contracts, employment intermediaries and pensions
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Wendy Walton and Miranda Chamberlain summarise recent happenings in the private client arena, including changes to the EU Fourth Anti-Money Laundering Directive and extra-statutory concession D33, the new HMRC helpline set up to assist flooding victims, and the business property relief decision in John Best