It is ‘not right if you have businesses … paying no taxes anywhere’
We need a rational debate about the appropriate tax treatment of pensions, says Paul Johnson
Order amends FA 2004 Part 4 annual allowance charge provisions
The pension schemes pages of the HMRC website have been redesigned and include a new section for pensions professionals (‘Pension schemes for advisers and practitioners‘). HMRC’s Pension schemes newsletter no.
Some due diligence timelines extended to January 2014
‘We are delighted that … we are able to make these two men pay for their cynical action’, says HMRC
Wendy Walton and Gemma Davies examine recent developments, including the first tribunal ruling on what constitutes reasonable care where a taxpayer has engaged an agent to act on his behalf.
Mike Lane and Richard Jeens examine the options available and the related tax issues
New tax rules are intended to address concerns that the current tax regime acts as a barrier to launches of investment trusts. Ian Zeider reviews the detail.
Company acting as trustee of pension funds