ณษศหำฐา๔

Tax News

CIOT response: Abolishing the pensions lifetime allowance

Published on: 19 September 2023
Published by a

Specialist Tax Regulatory Materials

Article summary

The CIOT has commented on the draft Finance Bill 2024 legislation on abolishing the pensions lifetime allowance.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Popular Articles

Exporting goods โ€• proof of export

Exporting goods โ€• proof of exportIn addition to the requirements laid down in the Exporting goods โ€• overview guidance note, businesses intending to zero-rate exported goods must hold satisfactory evidence that the goods have been delivered to a destination outside of the UK. If satisfactory evidence

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Self assessment โ€• estimates and provisional figures

Self assessment โ€• estimates and provisional figuresIf the taxpayer does not have sufficient information to enable them to complete the tax return in the time allowed, they should include either a best estimate or a provisional figure. The taxpayer should not either leave a box blank or enter

14 Jul 2020 13:37 | Produced by Tolley Read more Read more

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, โ€œ...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...โ€. Reasons for keeping the records include:โ€ขbeing able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Vince Ashall Read more Read more