TECHNICAL MATTERS – JANUARY 2016

SUMMARY

  • Another record breaking year for self-assessment returns
  • Pensions benefits with a guarantee and the advice requirement
  • Dividends and life companies
  • Long-term care – the deprivation of assets rules and the gifts of property
  • Domicile – income tax and capital gains tax
  • National savings – interest received on the 65+ guaranteed bonds
  • Disclosure of tax avoidance schemes – the hallmark regulations
  • HMRC publishes pension schemes newsletter 75
  • Legal entity identification – the issues facing trusts

 

Download PDF