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Seven years have passed, and RICHARD CURTIS still thinks that basic rate pensioners should be entitled to top-slicing relief
KEY POINTS
- The top-slicing relief conundrum.
- Does the rewritten ITTOIA 2005 legislation change anything?
- What does ‘the highest part assumptions’ mean?
- Are HMRC’s instructions still valid?
- How will relief be calculated in 2010/11?
- Is there still an inequality here?
The very first article wot I wrote for Taxation was L.A. Shakedown which popped fully formed into an unsuspecting world – okay onto an unsuspecting readership – on 1 August 2002.
The piece was prompted by the number of times when in practice that I had had to tell retired bond or policy holders that they had an additional tax liability as a result of a chargeable event.
I must have lost count of the number of times that the client...
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