St. James's Place Tax Guide 2014-2015

St. James's Place Tax Guide 2014-2015

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Format E-Bok
Filformat PDF
Utgivelsesår 2014
Forlag Palgrave Macmillan
Språk Engelsk
ISBN 9781137411945
Sider 492
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Om St. James's Place Tax Guide 2014-2015

The annual St. James's Place Tax Guide is a reliable, comprehensive and user-friendly guide which explains in simple terms how the UK tax system works and how best to minimise tax liabilities. It is designed both for private individuals needing advice on self- assessment and tax saving, and for professionals needing to check the latest rules. Now in its 43rd edition, this year's guide is fully updated to reflect the 2014-2015 tax system and the important changes announced for future years. Tax changes for the year are highlighted in the opening chapter, and updated tax-saving hints and tax tables in the closing chapters. Some of the tax changes included in this edition are: * Personal allowances up: GBP10,000 for 2014-15 and GBP10,500 for 2015-16 * Part of personal allowance transferable between certain spouses and civil partners from 2015-16 onwards * Starting rate for savings income to be reduced to 0% on the first GBP5,000 from 2015-16 * Increased flexibility and liberation for pensions * An increased ISA allowance operates from 1 July 2014 of GBP15,000 in any mix of cash and shares * The seed enterprise investment scheme is being made permanent * Enhanced capital allowances for enterprise zones being extended by 3 years * Anti-avoidance provisions including countering false self employment arrangements using intermediaries and involving partnerships* Increase in VAT registration and deregistration limits * Annual investment allowance increased until 31 December 2015


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