TECHNICAL MATTERS – JANUARY 2015

SUMMARY

  • Class 2 NICs will be payable via self-assessment
  • The new 0% starting rate of income tax – a practical reminder
  • The government raises the bar on DB advice
  • Consultation on an increased minimum period for which the remittance basis charge applies
  • Online wills database made available to the public
  • Guidance guarantee – pension wise campaign
  • The transfer of ISA benefits to a surviving spouse/civil partner
  • General anti-abuse rules
  • Strengthening sanctions for tax avoidance

 

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