23rd May 2016
Prudential: Oracle technical - May edition is now available
Welcome to May's edition.
A mixed bag this month. The tax and trust wing await with bated breath the outcome of the bond taxation consultation - will we see the end of the 5% rule as we know it?
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Inheritance tax and trusts update
On a regular basis, HM Revenue and Customs (HMRC) publish newsletters giving updates and guidance on Inheritance Tax (IHT) and trusts.
Now that pensions freedom has fully landed, what is actually different around advising clients on drawdown?
The new pensions rules that came into effect...
Pensions issues to discuss with your solicitor connections
Last May I wrote about the issues in relation to divorce and pensions and the new flexibilities.
Reforming the chargeable event regime
Gains on life assurance contracts are charged to income tax under what is known as ‘the chargeable event regime’.
Questions from the Technical Helpline
These are a selection of the most common questions received by Technical Helpline over the previous month.
And Finally...
HM Revenue and Customs (HMRC) has published details of inheritance tax (IHT) receipts for the year 2015-16.
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