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- Residence nil rate band For deaths after 5 April 2017, the residence nil rate band (RNRB) can be claimed where the family home is inherited by children or grandchildren The RNRB cannot be used against lifetime…
- CGT reliefs allowances & exemptions Gains that fall within annual exempt amount are tax free There’s no CGT on gifts between spouses and civil partners Your main residence is usually exempt from CGT Gains can be deferred…
- Taking the pain out of the annual allowance tax charge Some of your higher earning clients may be facing a tax charge on their pension funding as a result of the tapered annual allowance. Furthermore, many may be unaware of this, as pension providers…
- Have dividend and NI changes impacted how business owners extract profits? An increase in dividend tax rates coupled with recent changes to both employer and employee NI rates and thresholds will have business owners questioning the most effective way to extract…
- Trustee reporting requirements Trustees must register with HMRC if they have UK tax to pay Trust Registration Service (TRS) expanded to include express trusts with no UK tax liability Irish trust registration must…
- Secure income - lifetime annuities and scheme pensions Annuities and scheme pensions provide a secure income Annuities are provided by money purchase schemes Scheme pensions are most commonly provided from defined benefit schemes Options…
- Order of gifting Lifetime gifts are taxed at 20% if the nil rate band has already been used up by chargeable transfers in the previous seven years A chargeable lifetime transfer can affect other gifts in…
- Third party pension contributions Third party pension contributions are normally made by individuals on behalf of family members Tax relief on the contributions are based on the recipient member, not the party making the…
- IHT on death IHT is assessed on value of the deceased’s estate plus any lifetime gifts within seven years before death Gifts to UK long-term resident spouses or civil partners are exempt IHT is only…
- Draft rules issued for IHT on pensions The introduction of IHT on pension death benefits from April 2027 has moved a step closer with the publication of draft legislation. There were widespread concerns that the original proposals…