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PRIVATE CLIENT TAXES


Members of pension schemes have been urged not to be ‘taken in’ by website promotions and newspaper ads encouraging them to transfer an existing pension to a new arrangement in return for a cash payment.

The Child Support (Miscellaneous Amendments) Regulations, SI 2012/712, make several changes to child support regulations, including rules on the use of estimates when insufficient information is available regarding ear

The Individual Savings Account (Amendment) Regulations, SI 2012/705, increase the ISA annual subscription limits for 2012/13 and subsequent tax years in line with the Consumer Prices Index, as announced at Budget 2011.

Age-related tax allowances, the taxation of savings and ‘convoluted’ PAYE forms have been identified by the Office of Tax Simplification as the areas of the tax system that cause the most problems for pensioners.

‘Liberal Democrats are prepared to see the 50 pence top rate of income tax abolished in return for a tax on property, Vince Cable said today.

Tom Richards considers whether recent changes in UK personal tax law made the UK a significantly less attractive location for senior executives relocating from overseas.

Jonathan Peacock QC considers the policy behind the taxation of foreign-based sportspeople, and asks whether the ‘special deals’ for ‘special events’ should cause a wholesale rethink of how the UK positions itself in the worlds of sport and the arts.

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