William Massey QC examines why there are so few maintenance funds, and what changes are needed if they are to be made to work
Andy Maxfield examines the recent tax changes affecting barristers in light of an upsurge in HMRC enquiries
The Capital Gains Tax (Annual Exempt Amount) Order, SI 2011/899, specifies £10,600 as the exempt amount for 2011/12 by virtue of TCGA 1992 s 3, unless Parliament otherwise determines.
The National Insurance Contributions Act 2011 received Royal Assent on 22 March. It provides for increased rates of NICs and a regional secondary Class 1 contributions holiday for new businesses.
The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order, SI 2011/732:
The Tax Credits (Miscellaneous Amendments) Regulations, SI 2011/721, make technical and consequential changes to SI 2002/2006 (‘the Income Regulations’), SI 2002/2005 (‘the Entitlement Regulations’) and SI 2003/731 (‘the
The Individual Savings Account (Amendment) Regulations, SI 2011/782, amend the principal regulations (SI 1998/1870) to increase the annual subscription limits for 2011/12 and subsequent tax years.
The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order, SI 2011/701, and The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Asse
The Qualifying Care Relief (Specified Social Care Schemes) Order, SI 2011/712, specifies three types of social care schemes that will qualify as a ‘specified social care scheme’ under ITTOIA 2005 s 806A(2)(c).
The Child Trust Funds (Amendment) Regulations, SI 2011/781, remove some of the requirements for local authorities to make returns.