2015 was a very eventful year for the Chancellor, with two Budgets and an Autumn Statement to deliver. As a result, there have been a number of important changes in the world of tax and accounting. We are pleased to announce that our series of Key Guides has undergone a quarterly review and each one contains the most up-to-date and accurate information. These specialist publications provide you with expert content on topics ranging from starting and selling a business to strategies for a high tax environment.
- The taxation of investments: The section on income has been updated and we have included a section called ‘winners and losers from the dividend tax changes’.
- Pensions freedom – drawing from your pension: Further examples have been included in this Guide to improve clarity and updates have been made to reflect the changes to pensions.
- Workplace pensions and auto-enrolment: This Guide has been amended to include updates to facts and figures.
- You and yours – planning your estate: The section on the main residence nil rate band in practice has been updated.
- Making the most of fringe benefits: We have provided further examples in this Guide, such as salary sacrifice and added a warning concerning registering with HM Revenue & Customs for payroll benefits.
For further information on any of the topics above and to view our full set of updated Key Guides, please visit our website www.nhllp.com