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Pre-5 April personal tax planning

08 March 2017 / Lynne Rowland
Issue: 4590 / Categories: Comment & Analysis

Timely reminders


  • Remember to use the capital gains annual exemption.
  • Consider transferring income between spouses so that each can use the dividend and savings allowances.
  • Review clients’ pension arrangements to ensure they are within the limits and use the maximum allowances.
  • Have the necessary claims and elections been made on enterprise investment schemes and venture capital trusts?
  • Check whether clients are affected by the new rules on deemed domicile.

As the dust settles on the end of the 2015-16 self-assessment tax return season thoughts focus on action points for the current tax year and forthcoming changes that will affect individual taxpayers.


Capital gains tax

The capital gains annual exemption of £11 100 is a use-it-or-lose-it allowance. So now is the opportunity to review capital gains and...

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