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ISA options
The government is consulting on how to implement the inclusion of peer-to-peer loans within individual savings accounts (ISAs). The aim is to increase the choice of investments available to investors and improve competition in the banking sector. Comments should be emailed by 12 December.
ISA options
The government is consulting on how to implement the inclusion of peer-to-peer loans within individual savings accounts (ISAs). The aim is to increase the choice of investments available to investors and improve competition in the banking sector. Comments should be emailed by 12 December.
IR35 payments
Intermediaries who have operated the IR35 concession to delay making a final return and payment for 2013/14 have until 31 January 2015 to submit accurate figures and pay any outstanding amounts.
Stamp taxes
HMRC have published Stamp Taxes Bulletin 2/2014. It contains updates and information on avoiding errors when completing a paper SDLT1 return, the SDLT treatment of trees growing on land and the revised penalties framework from 1 October 2014.
Fuel notice
Excise notice 554: fuel used in private pleasure craft and for private pleasure-flying has been revised. It cancels the February 2013 version.
Employers’ NIC
More than 850,000 UK employers claim the employment allowance, according to figures from HMRC.
Social investment
Guidance and an application form for the accreditation scheme for social impact bond contractors eligible for social investment tax relief is available.
