TECHNICAL MATTERS – MAY 2015

SUMMARY

  • A new valuation process for listed shares
  • Pension transfers and IHT
  • LPA valid despite extensive list of complex conditions
  • Another budget in July
  • Taxpayer numbers
  • Finance act 2015 – an overview of the key provisions
  • Nest’s annual contribution limit and transfer restrictions
  • Campaigners call for consistency in the treatment of couples in the tax system
  • Amnesty for late self-assessment returns

 

Download PDF