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Investments

N S Philpott, D W Scott Law, D J McKillop, J B Law & V A Law (TC3969)

R and A Heler (TC4014)

Farm capital gains; It’s a gas; Pension plans; Plot development

What to look for in the changing face of the ATED

Tread carefully when buying commercial property

C V Lott (TC4060)

Tax consequences of the changes to how pension pots can be accessed

Citizens Advice will provide the face-to-face pension guidance set to be launched next April, the Treasury has announced.

The free service is aimed to help workers understand their options as they approach retirement age, following the introduction of new pensions rules.

Citizens Advice will work with the Pensions Advisory Service, which will deliver guidance over the telephone.

An online offering is also planned by the government, which intends to legislate to underpin the guidance, making imitation of the guidance service a criminal offence.

Inheritance tax implications of the diversification of activities

Will a substantial pay rise lead to an excessive tax liability?

Enterprise investment schemes could be HMRC’s next anti-avoidance target

Could entrepreneurs’ relief apply to shares in a property-owning business?

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