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April 14, 2014
Late filing of Self Assessment tax returns
Taxpayers who have not yet filed their Self Assessment returns online face a daily penalty of £10 up to a

April 14, 2014
Tax statements
The Chancellor of the Exchequer has announced that from October 2014 some 24 million UK taxpayers will

April 14, 2014
Abolition of stamp taxes on recognised growth markets
With effect from 28 April 2014, the Government is abolishing the 0.5% stamp duty or stamp duty reserve

Tax News

Pensions Schemes legislation updated
July 25, 2012

The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2012 (SI 2012/1795) come into force on 1 August and will have retrospective effect from 6 April 2011. The regulations will ensure that the reforms introduced as part of Finance Act 2011 properly apply to relevant non-UK pension schemes in line with registered pension schemes in the UK and that the tax rules applying to such members and schemes are compliant with EU law.

With effect from 6 April 2011, the effective requirement to annuitise at age 75 has been removed. The amendments replace the concept of an 'unsecured pension' and an 'alternatively secured pension' with the concept of a 'drawdown pension'.



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