TECHNICAL MATTERS – JUNE 2016

SUMMARY

    • The tax and financial planning outlook post Brexit vote
    • Proposal to corporation tax to 15%
    • Trusts and residence Nil Rate Band
    • Insurance contract law reform – insurable interest
    • How dividends received by trustees of discretionary trusts are now taxed
    • Scheme pays: when the money purchase and/or the tapered annual allowance is exceeded

 

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