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Tips on year-end personal tax planning

27 February 2018 / Tom Bradfield
Issue: 4637 / Categories: Comment & Analysis

Year-end countdown


  • Make full use of available tax reliefs and bands.
  • Remember the reduction in the dividend nil-rate band.
  • Claims to child benefit can help to protect the National Insurance record.
  • Review financing and holding of buy-to-let properties.
  • Consider income shifting and main residence elections.
  • Clients should consider making lifetime gifts.
  • Review the inheritance tax residence nil-rate band.
  • Encourage clients to review their will.
  • Consider the possibility of pension protection applications.
  • Review the client’s residence within the UK and the location of any real property they own.

Tax law is constantly evolving and there have been some important changes for individuals since 5 April 2017. So what should be done before...

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