TECHNICAL MATTERS – AUGUST 2015

SUMMARY

  • HMRC issues dividend allowance factsheet
  • Autumn statement date announced
  • Pensions – caught by the cap and/or taper
  • Trustee forms and reporting requirements
  • Self-Assessment – paid too much or too little tax?
  • Venture Capital Trusts – dividend reinvestment
  • Lower rate of inheritance tax has slow start
  • Correction

 

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