Investments

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HMRC have published guidance to explain the changes to enterprise investment scheme (EIS) procedures announced in the Budget.

The new measures affect the processing of advance assurance requests and forms EIS1 compliance statements in respect of investments made on or after 6 April 2015. The Revenue will no longer process such requests in respect of companies that:

The Pensions Regulator has launched step-by-step guide to help small firms prepare for automatic enrolment.

The online service, which has been created for employers with up to 50 employees, explains how to complete key tasks including providing a point of contact for the regulator, checking who needs to be enrolled, and creating a plan of action.

M Healey v CRC, Upper Tribunal

By Ken Wright; paperback; £75; 300 pages; Bloomsbury Professional

The revised treatment of pension death benefits

Can accommodation costs be deducted from a property owner’s rental income?

People who decide to take advantage of the new pensions flexibility should considering the tax credit consequences, the Low Incomes Tax Reform Group has advised.

Those who withdraw money from their retirement pot from the age of 55 should consider more than just the effect on their income tax liability, according to the charity’s technical director, Robin Williamson

The new regime for non-resident capital gains tax

Will a loan to refurbish a property mean that a trade is being carried on?

HMRC have issued Revenue and Customs Brief (RCB) 8 (2015) to expand on their stance on the deduction of VAT on pension fund management costs.