Eight statutory instruments published last week make changes to the pensions tax regime. A list of instruments expected to be laid following the coming into force of FA 2011 was provided in an annex to the explanatory memorandum to SI 2011/1751 (see below).
Practical guidance from Paula Tallon, including seven traps to avoid
The government issued a call for evidence on possible integration of the operation of the income tax and NIC systems, with a view to building ‘a strong evidence base on the burdens to employers of having to operate two different systems’.
Robert King examines the tax traps SMEs fall into and how to avoid them
Carolyn Steppler reviews the proposed changes to the remittance rules