The Social Security Revaluation of Earnings Factors Order, SI 2012/187, sets the percentages to be used in revaluing earnings factors for additional state pension.
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.
Whether doctor resident in UK
Erika Jupe and Clara Snow examine its pros and cons.
HMRC has reminded taxpayers completing an online tax return for the first time that they need to register for online filing.
The latest edition of HMRC’s ISA Bulletin contains articles on junior ISAs, annual returns and applications for approval as an ISA manager.
HMRC has begun issuing 2012/13 coding notices that include a restriction to collect tax underpayments, or tax credit overpayments, amounting to less than £3,000.
HMRC has published draft guidance on the application of regulations to allow individuals aged 60 or over with personal pension pots of £2,000 or less to commute a maximum of two such pots in a lifetime.
Wendy Walton reviews the most important developments in 2011 relating to the taxation of private clients
The Income Tax (Indexation) Order, SI 2011/2926, sets out new tax rates, limits and allowances for 2012/13.