Investments

Getting to grips with the fundamental concepts of proposed pension changes

A new company has constructed and installed a wind turbine for a considerable sum on land that is rented from a farmer for a share of profits

A look at the National Audit Office report on the landscape of tax breaks

Some doctors may have worked overseas during the early years of their careers and might have amassed offshore pension pots. When added to their National Health Service pensions the amounts may exceed the lifetime allowance

ATP Pension Service A/S v Skatteministeriet (Case C-464/12)

Administrators can report transfers of sums and assets from UK-registered pension schemes to qualifying recognised overseas pension schemes (QROPS) using the online service launched in December.

But some schemes, including retirement annuity contracts and executive pension plans that were approved before 6 April 2006, have no pension scheme tax reference code that can be used to gain online access, meaning administrators need to first digitally register each scheme before reporting transfers.

A brother and sister own a property they inherited 20 years ago. It has been used by family members and more recently has been let out. To benefit her brother, the sister has suggested she could purchase his interest in the property

A woman wishes to buy a property in Florida. She and her husband are 50:50 shareholders of a limited company through which she carries on her trading business. The company is cash rich, so the client is considering a joint purchase of the property

Views sought on tax reform of defined contribution savings

Each Taxation writer provides a tetrad of analyses of the chancellor’s announcements

HMRC have published a note to clarify the interaction of the enterprise investment scheme (EIS) and co-productions in film and television and, in particular, the eligibility of co-productions to access the EIS.

Each party in a co-production controls a part of the project and raises the necessary finance, with the majority producer responsible for collating the parts into a finished film or programme.

All parties, who usually share income in the same ratio as their input, jointly own intellectual property.

A husband and wife own a property as tenants in common but plan to sell to a new limited company