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Personal Finance Society
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Technical articles | 01 May 2018
Now we are in the new tax year it will soon be possible to get a grip on what allowances are remaining from the 2017/18 tax year with regards to the annual allowance and to check pension contributions for the previous years.   For those not subject to the tapered annual allowance it should have b...
Technical articles | 01 Jul 2010
The emergency Budget has thrown up some anomalies and tricky interpretations in the areas of income tax and capital gains tax. This article picks up on some of these areas which may well affect clients of financial advisers, and also looks at any planning opportunities that arise.
Technical articles | 22 Apr 2013
As announced in the Budget 2012, the additional rate of income tax paid by individuals has come down from 50% to 45% from 6 April 2013.  In line with this the rates of income tax paid by trustees of discretionary trusts have also reduced from 42.5% to 37.5% for dividend income that is ...
Technical articles | 01 Jan 2010
The December 2009 issue of the HMRC Inheritance Tax and Trusts Newsletter contains some useful interpretations of HMRC's view on the income tax treatment of settlor-interested trusts. What follows consists, in the main, of the text of the HMRC Newsletter. The bits in italics have been added...
Technical articles | 03 Apr 2018
As is well known, in the case of a member of a pension scheme dying aged 75 or over and a lump sum being paid to a personal discretionary/flexible trust (such as a by-pass trust), a 45% SLSDBC income tax charge will arise. On later payment of some or all of this amount to a beneficiary, the benef...
Technical articles | 03 Apr 2018
A reminder of some of the less publicised changes to personal taxation, effective from 6 April 2018, which may impact on the clients of financial advisers.
Technical articles | 05 Feb 2018
In this article we briefly cover the main planning opportunities available to UK resident individuals for tax year 2017/18 and look at strategies which could be put in place to help minimise tax in 2018/19.
CII Library | Book | Published 2018
Booth and Schwarz: Residence, Domicile and UK Taxation, 20th Edition provides a crisp analysis of this constantly developing subject and expertly examines residence and other discal connections for individuals, companies, trusts and partnerships. The accessible style ensures the reader can quickl...
Technical articles | 10 Nov 2016
Most taxpayers, especially higher rate/additional rate taxpayers, would be happy to hear about the possibility of saving income tax and/or capital gains tax whilst at the same time benefiting from tax relief.  The key to this is the payment of contributions to a registered pension plan...
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