Shadow Treasury Minister Angela Eagle observed that clause 5 of the Finance Bill ‘completely takes away’ the Labour Government’s policy of restricting tax relief on pension contributions for those earning £150,000 or over, who are ‘the top 2% of earners in the country’.
Camilla Spielman comments on where we are now with Property Authorised Investment Funds
Anne Hamilton and Lesley Britton examine recent changes in the tax treatment of life policies
What does the Emergency Budget mean for the future of the UK's asset management industry? Eliza Dungworth provides analysis
Are VCTs set to enjoy a renaissance as an attractive investment product for high earners? Dana Ward comments on current developments
Elizabeth Stone reviews the changes recently implemented by HMRC to create a more flexible and practical regime for offshore funds distributing to the UK marketplace
Ashley Crossley, Partner, Baker & McKenzie, comments on the tax issues
Recent changes to the UK tax treatment of funds have significantly enhanced their international competitiveness. Steve Lynam summarises the current state of play.
HMRC has corrected an error contained in draft technical guidance to Clause 6 and Sch 3 to the July Finance Bill, which increases to 77 the age by
The Authorised Investment Funds (Tax) (Amendment No 2) Regulations, SI 2010/1642, make new provision for the tax treatment of interest and divide