tag:blogger.com,1999:blog-34821947759880443522024-02-19T02:25:16.394+00:00BlogA P Robinson & Cohttp://www.blogger.com/profile/16934234214918424037noreply@blogger.comBlogger47125tag:blogger.com,1999:blog-3482194775988044352.post-38100672067884727582017-03-01T10:08:00.002+00:002017-03-13T12:39:18.328+00:00WE ARE RECRUITING!<div class="MsoNormal">
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<!--EndFragment--><br />
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0in 5.4pt 0in 5.4pt;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 426.1pt;" valign="top" width="426"><h1>
<span style="font-family: "arial"; font-size: 11.0pt;"><o:p> </o:p></span></h1>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhY73sPwO7Xb5uwAoZ9WWtJ-gNSNldJFrNoIJ9C2Cc22Vxh0FAziWyaQXpvXSL_5Utm-6-lbYoaS9aUz4RUylZW_Zx6UQcq8qsgoSCn852qXi1rZ0LtWb4sdWnYmKweu68krh1UGs4YS2U/s1600/APRobinson+logo.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="66" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhY73sPwO7Xb5uwAoZ9WWtJ-gNSNldJFrNoIJ9C2Cc22Vxh0FAziWyaQXpvXSL_5Utm-6-lbYoaS9aUz4RUylZW_Zx6UQcq8qsgoSCn852qXi1rZ0LtWb4sdWnYmKweu68krh1UGs4YS2U/s320/APRobinson+logo.jpg" width="320" /></a></div>
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 426.1pt;" valign="top" width="426"><div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span style="font-family: "arial"; font-size: 11.0pt;">Role
Title:<span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "arial"; font-size: 11.0pt;">Accountant<b><o:p></o:p></b></span></div>
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 426.1pt;" valign="top" width="426"><div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span style="font-family: "arial"; font-size: 11.0pt;">Reports
to: </span></b><span style="font-family: "arial"; font-size: 11pt;">Team Leader</span></div>
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 426.1pt;" valign="top" width="426"><div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span style="font-family: "arial"; font-size: 11.0pt;">Reportees:<span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "arial"; font-size: 11pt;">Managing Director, Practice Partner & Team
Leaders</span></div>
</td>
</tr>
<tr style="height: 35.8pt; mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 35.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 426.1pt;" valign="top" width="426"><h1>
<span style="font-family: "arial"; font-size: 11.0pt;"><o:p> </o:p></span></h1>
<h1>
<span style="font-family: "arial"; font-size: 11.0pt;">Location: </span><span style="font-family: "arial"; font-size: 11.0pt; font-weight: normal;">107 Cleethorpe
Road, Grimsby, North East Lincolnshire, DN31 3ER</span><span style="font-family: "arial"; font-size: 11.0pt; font-weight: normal;"><o:p></o:p></span></h1>
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 426.1pt;" valign="top" width="426"><div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span style="font-family: "arial"; font-size: 11.0pt;">Main
Duties: <o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<ul style="margin-top: 0in;" type="disc">
<li class="MsoNormal" style="color: black; mso-list: l1 level1 lfo2; text-align: justify;"><span style="font-family: "arial"; font-size: 11.0pt;">Support the Team Leader with
management of client’s accounts.<o:p></o:p></span></li>
<li class="MsoNormal" style="color: black; mso-list: l1 level1 lfo2; text-align: justify;"><span style="font-family: "arial"; font-size: 11.0pt;">Implementation of accounting
systems for clients.<o:p></o:p></span></li>
<li class="MsoNormal" style="color: black; mso-list: l1 level1 lfo2; text-align: justify;"><span style="font-family: "arial"; font-size: 11.0pt;">Review of accounts, VAT
returns, book keeping and any other duties needed to provide a client
service.<o:p></o:p></span></li>
<li class="MsoNormal" style="color: black; mso-list: l1 level1 lfo2; text-align: justify;"><span style="font-family: "arial"; font-size: 11.0pt;">Training of members of staff
in preparation of accounts, VAT returns and book keeping.<o:p></o:p></span></li>
<li class="MsoNormal" style="color: black; mso-list: l1 level1 lfo2; text-align: justify;"><span style="font-family: "arial"; font-size: 11.0pt;">Proactively market and
support the growth of the Company.<o:p></o:p></span></li>
<li class="MsoNormal" style="color: black; mso-list: l1 level1 lfo2; text-align: justify;"><span style="font-family: "arial"; font-size: 11.0pt;">Ensure a high level of
customer service is provided to all clients, internal staff and other
parties.<o:p></o:p></span></li>
<li class="MsoNormal" style="color: black; mso-list: l1 level1 lfo2; text-align: justify;"><span style="font-family: "arial"; font-size: 11.0pt;">Actively work as part of the
Company team.<o:p></o:p></span></li>
<li class="MsoNormal" style="color: black; mso-list: l1 level1 lfo2; text-align: justify;"><span style="font-family: "arial"; font-size: 11.0pt;">Undertake administration and
support duties as necessary.</span></li>
</ul>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 426.1pt;" valign="top" width="426"><div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span style="font-family: "arial"; font-size: 11.0pt;">Training
and Development<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: .25in;">
<b><span style="font-family: "arial"; font-size: 11.0pt;"><span style="mso-spacerun: yes;"> </span><o:p></o:p></span></b></div>
<ul style="margin-top: 0in;" type="disc">
<li class="MsoNormal" style="mso-list: l3 level1 lfo1; tab-stops: list .5in;"><span style="font-family: "arial"; font-size: 11.0pt;">Ensure
commercial awareness of the services which the Company offers.<o:p></o:p></span></li>
<li class="MsoNormal" style="mso-list: l3 level1 lfo1; tab-stops: list .5in;"><span style="font-family: "arial"; font-size: 11.0pt;">Be
proactive with personal development and encourage learning with other
team members.</span></li>
</ul>
<div class="MsoNormal">
<b><span style="font-family: "arial"; font-size: 11.0pt;">Relationship
Management<o:p></o:p></span></b></div>
<div class="MsoNormal">
<br /></div>
<ul style="margin-top: 0in;" type="disc">
<li class="MsoNormal" style="mso-list: l2 level1 lfo3;"><span style="font-family: "arial"; font-size: 11.0pt;">Ensure you communicate efficiently with the
internal team at the Practice.<b><o:p></o:p></b></span></li>
<li class="MsoNormal" style="mso-list: l2 level1 lfo3;"><span style="font-family: "arial"; font-size: 11.0pt;">Promote the Company in a professional and
positive manner.<b><o:p></o:p></b></span></li>
<li class="MsoNormal" style="mso-list: l2 level1 lfo3;"><span style="font-family: "arial"; font-size: 11.0pt;">Communicate effectively with all third party agencies
about the Company.</span></li>
</ul>
<div class="MsoNormal">
<b><span style="font-family: "arial"; font-size: 11.0pt;">General<o:p></o:p></span></b></div>
<div class="MsoNormal">
<br /></div>
<ul style="margin-top: 0in;" type="disc">
<li class="MsoNormal" style="mso-list: l0 level1 lfo4;"><span style="font-family: "arial"; font-size: 11.0pt;">Flexibility is
required for this role as it is a fast moving environment where
pro-activeness is required.</span></li>
</ul>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 426.1pt;" valign="top" width="426"><div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial"; font-size: 11.0pt;">Qualifications
and experience required for this role:</span></b></div>
<ul style="margin-top: 0in;" type="disc">
<li class="MsoNormal" style="margin-top: 12.0pt; mso-list: l0 level1 lfo4;"><span style="font-family: "arial"; font-size: 11.0pt;">Professional
qualification (ACA, ACCA, AAT)<o:p></o:p></span></li>
<li class="MsoNormal" style="mso-list: l0 level1 lfo4;"><span style="font-family: "arial"; font-size: 11.0pt;">A good standard of
computer literacy and pro-activeness with technology is essential for
the position.<o:p></o:p></span></li>
<li class="MsoNormal" style="mso-list: l0 level1 lfo4;"><span style="font-family: "arial"; font-size: 11.0pt;">Driving licence
required for this role, as the individual may be asked to drive on
behalf of business needs.</span></li>
</ul>
</td>
</tr>
<tr style="mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 426.1pt;" valign="top" width="426"><div class="MsoNormal">
<i><span style="font-family: "arial"; font-size: 11.0pt;">This
role profile is not exhaustive; it will be subject to periodic review and may
be amended to meet the changing needs of the business. The post holder will
be expected to participate in this process and we would aim to reach
agreement to the changes.<o:p></o:p></span></i><br />
<i><span style="font-family: "arial"; font-size: 11.0pt;"><br /></span></i>
<span style="font-family: "arial"; font-size: 11pt;"><b>If you are interested in applying for this role please email your CV and covering letter to:</b></span><br />
<a href="mailto:emma.brook@aprobinson.biz" style="color: purple; font-family: Calibri, sans-serif; font-size: 14.666666984558105px;">emma.brook@aprobinson.biz</a><br />
<span style="font-family: "arial"; font-size: 11pt;">If you require more details please call us on: </span><span style="background-color: white; color: #555555; font-family: "helvetica" , "calibri" , sans-serif; font-size: 16px;">01472 345888</span></div>
</td>
</tr>
</tbody></table>
Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-87644075073795505612016-10-20T11:48:00.000+01:002016-10-20T11:48:18.137+01:00"NEW" HOLIDAY PAY CALCULATIONS
<br />
<h2 class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Georgia, "Times New Roman", serif;"><u>HOLIDAY PAY CALCULATIONS<o:p></o:p></u></span></h2>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">The way you calculate holiday pay for your employees may
need to change to allow for recent court judgements indicating a change in
legislation will soon follow.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">ACAS have detailed guidance on their website (</span><a href="http://www.acas.org.co.uk/"><span style="color: #0563c1; font-family: Calibri;">www.acas.org.co.uk</span></a><span style="font-family: Calibri;">) but we have summarised
the key points below;<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">An employee should receive holiday pay based on a week’s
normal remuneration, whatever that may be to them, not just on their contracted
basic hours (unless that is all they work)<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">The following payments should now be considered when
calculating statutory holiday pay<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">Guaranteed and non-guaranteed overtime (currently there is no case law
suggesting voluntary overtime needs to be taken into account)<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">
Commission<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">
Work-related travel<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">
Other <b><i>regular</i></b> payments (e.g bonuses)<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<o:p><span style="font-family: Calibri;"> </span></o:p></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">It is suggested that holiday pay for those employees with
various payments to be included in the calculation is worked out based on an
average of 12 weeks of earnings. These weeks should not include nil paid
periods or periods of statutory payment.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<b><span style="font-family: Calibri;">PAYMENT IN LIEU OF HOLIDAYS<o:p></o:p></span></b></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">Also a reminder that employees are entitled to 5.6 weeks
holiday per year in the UK. This must be taken and <b><u>cannot</u></b> be paid
in lieu. Only holidays provided by the employer above the statutory allowance
can be paid in lieu if stipulated in the employment contract.<o:p></o:p></span></div>
<br />
<div class="imprintuniqueid" style="margin: 0cm 0cm 0pt;">
<span style="font-family: "Calibri",sans-serif; font-size: 11pt; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">If you require any further information
please do not hesitate to contact our office on <strong>03333 202 409</strong> or <strong>01472 345888.</strong><span style="mso-tab-count: 1;"> </span><o:p></o:p></span></div>
Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-53620051428324507782016-09-09T15:05:00.000+01:002016-09-09T15:05:03.251+01:00NATIONAL MINIMUM WAGE INCREASE<div style="text-align: center;">
<span style="font-family: "Trebuchet MS", sans-serif; font-size: x-large;"><em><u><strong></strong></u></em></span> </div>
<div style="text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiNesCs63W2ufR1-sXMI_krMtIRyaVZaHdYUlA-ST7OLYZX5vxeukn9tM_5-z5CobdJoIgS_F9KVldEpmGRSqq60egqlrCe8jZ_DJuzBKK9ydFqFTm85ryjVxiIkKTWDm12zVxtV4nCmCk/s1600/Money.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="213" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiNesCs63W2ufR1-sXMI_krMtIRyaVZaHdYUlA-ST7OLYZX5vxeukn9tM_5-z5CobdJoIgS_F9KVldEpmGRSqq60egqlrCe8jZ_DJuzBKK9ydFqFTm85ryjVxiIkKTWDm12zVxtV4nCmCk/s320/Money.jpg" width="320" /></a></div>
<div style="text-align: center;">
</div>
<div style="text-align: center;">
<span style="font-family: "Trebuchet MS", sans-serif; font-size: x-large;"><u><strong>NATIONAL MINIMUM WAGE INCREASE</strong></u></span></div>
<span style="font-family: "Trebuchet MS", sans-serif;"></span><br />
<span style="font-family: "Trebuchet MS", sans-serif;">All employees must note that as from October 2016 the new National Minimum Wage will be increasing as follows:-</span><br />
<span style="font-family: "Trebuchet MS", sans-serif;"></span><br />
<span style="font-family: "Trebuchet MS", sans-serif;"></span><br />
<div style="text-align: center;">
<span style="font-family: "Trebuchet MS", sans-serif;">21 to 24 year olds from £6.70 to <strong>£6.95 </strong>ph</span></div>
<div style="text-align: center;">
<span style="font-family: "Trebuchet MS", sans-serif;"></span> </div>
<div style="text-align: center;">
<span style="font-family: "Trebuchet MS", sans-serif;">18 to 20 year olds from £5.30 to <strong>£5.55 </strong>ph</span></div>
<div style="text-align: center;">
<span style="font-family: "Trebuchet MS", sans-serif;"></span> </div>
<div style="text-align: center;">
<span style="font-family: "Trebuchet MS", sans-serif;">16 to 17 year olds from £3.87 to <strong>£4.00</strong> ph</span></div>
<div style="text-align: center;">
<span style="font-family: "Trebuchet MS", sans-serif;"></span> </div>
<div style="text-align: center;">
<span style="font-family: "Trebuchet MS", sans-serif;">Apprentices from £3.30 to <strong>£3.40 </strong>ph</span></div>
<div style="text-align: center;">
<span style="font-family: "Trebuchet MS", sans-serif;"></span> </div>
<div style="text-align: center;">
<span style="font-family: "Trebuchet MS", sans-serif;">The National Living Wage is to remain at £7.20 per hour.</span></div>
<div style="text-align: center;">
</div>
<span style="font-family: "Trebuchet MS", sans-serif;"></span><br />
<span style="font-family: "Trebuchet MS", sans-serif;">For any further information please contact our Payroll Manager Rebecca Germaney on 01472 345888.</span><br />
Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-31750100684134636602016-05-06T16:41:00.002+01:002016-05-06T16:41:07.948+01:00DONT TAKE THE RISK - WORK PLACE PENSION IS THE LAW!!<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="separator" style="clear: both; text-align: center;">
<strong><span style="font-size: x-large;">DON'T TAKE THE RISK </span></strong></div>
<div class="separator" style="clear: both; text-align: center;">
<strong><span style="font-size: x-large;"></span></strong> </div>
<div class="separator" style="clear: both; text-align: center;">
<strong><span style="font-size: x-large;">A WORKPLACE PENSION IS THE LAW!</span></strong></div>
<div class="separator" style="clear: both; text-align: center;">
<span style="font-size: x-large;"></span> </div>
<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj8OyFgPG0RVGVTaJnzn-cJ75O4U6NwKBoq-IRJa5ewoW2kx4X8QbBbwYfkiXwxPsUVZJhTvoZtpy84XRPczj4d-yKPdQyocRKFdzhdDPo8StAyPx2N4W2BvRXjUMkwsf3HKwqyM43sOy0/s1600/workie-holding-panel-340x250.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="235" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj8OyFgPG0RVGVTaJnzn-cJ75O4U6NwKBoq-IRJa5ewoW2kx4X8QbBbwYfkiXwxPsUVZJhTvoZtpy84XRPczj4d-yKPdQyocRKFdzhdDPo8StAyPx2N4W2BvRXjUMkwsf3HKwqyM43sOy0/s320/workie-holding-panel-340x250.png" width="320" /></a></div>
<div style="text-align: justify;">
<strong><em><span style="font-family: "trebuchet ms" , sans-serif; font-size: large;">The Pension Regulator (TPR) has fined Swindon Town £22,900 after it failed to put eligible workers into a pension scheme.</span></em></strong></div>
<div style="text-align: justify;">
<strong><em><span style="font-family: "trebuchet ms"; font-size: large;"></span></em></strong> </div>
<div style="text-align: justify;">
<strong><em><span style="font-family: "trebuchet ms" , sans-serif; font-size: large;">Charles Counsell, for TPR said </span></em></strong></div>
<div style="text-align: justify;">
<strong><em><span style="font-family: "trebuchet ms" , sans-serif; font-size: large;"></span></em></strong> </div>
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<strong><em><span style="font-family: "trebuchet ms" , sans-serif; font-size: large;">"This case illustrates what can happen when an employer buries their head in the sand and disregards their duties. Failing to comply on time will not save you money. Not only do you risk a fine, you will also have to make back dated contributions".</span></em></strong></div>
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Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-64193850994491914742016-03-09T15:34:00.001+00:002016-03-09T15:34:17.236+00:00NATIONAL LIVING WAGE FROM APRIL 2016 <h1>
National living wage (NLW)</h1>
<br />
<div class="block publication-content">
<div class="inner-block floated-children">
<div class="govspeak">
<h2 id="about-the-new-national-living-wage">
<span class="number">1. </span>About the new national living wage</h2>
The government wants to move from a low wage, high tax, high welfare society to a higher wage, lower tax, lower welfare society.<br />
<br />
With record employment, the highest GDP growth in the G7, over 2 million jobs created since 2010, and 1.1 million more forecast by the Office for Budget Responsibility (<abbr title="Office for Budget Responsibility">OBR</abbr>), the government believes that now is the right time to take action to ensure low wage workers can take a greater share of the gains from growth.<br />
<br />
The new national living wage is an essential part of this. It ensures that work pays, and reduces reliance on the state topping up wages through the benefits system.<br />
<h2 id="rates">
<span class="number">2. </span>Rates</h2>
From April 2016, the government will introduce a new mandatory national living wage (<abbr title="national living wage">NLW</abbr>) for workers aged 25 and above, initially set at £7.20 – a rise of 50p relative to the current National Minimum Wage (<abbr title="National Minimum Wage">NMW</abbr>) rate. That’s a £910 per annum increase in earnings for a full-time worker on the current <abbr title="National Minimum Wage">NMW</abbr>.<br />
<br />
The adult <abbr title="National Minimum Wage">NMW</abbr> rate is currently £6.70. From 1 April 2016 the premium will come into effect on top of the <abbr title="National Minimum Wage">NMW</abbr>, taking the national living wage to £7.20. The <abbr title="National Minimum Wage">NMW</abbr> will continue to apply for those aged 21 to 24, with the premium added on top for those aged 25 and over, taking the total hourly rate to the national living wage.<br />
<h2 id="low-pay-commission-and-future-rates">
<span class="number">3. </span>Low Pay Commission and future rates</h2>
The government published the <a href="https://www.gov.uk/government/publications/national-minimum-wage-low-pay-commission-remit-2016">Low Pay Commission’s (<abbr title="Low Pay Commission">LPC</abbr>) new remit</a> on 8 July 2015. The government has asked the <abbr title="Low Pay Commission">LPC</abbr> to recommend the level of the path of the national living wage going forward, with the target of the total wage reaching 60% of median earnings by 2020. On <abbr title="Office for Budget Responsibility">OBR</abbr> forecasts a full-time <abbr title="National Minimum Wage">NMW</abbr> worker will earn over £4,800 more by 2020 from the <abbr title="national living wage">NLW</abbr> in cash terms. <br />
The <abbr title="Low Pay Commission">LPC</abbr> will also continue to provide recommendations for the other <abbr title="National Minimum Wage">NMW</abbr> rates as they have done previously.</div>
</div>
</div>
Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-79525684411981377592016-01-13T13:21:00.000+00:002016-01-13T13:21:14.925+00:00National Minimum Wage and National Living Wage<span style="font-family: "Trebuchet MS", sans-serif;">The National Minimum Wage (NMW) is the minimum pay per hour most workers are entitled to by law. The rate will depend on a worker's age and if they are an apprentice. Any changes to the rate are normally introduced in October each year.</span><br />
<h2>
<span style="font-family: "Trebuchet MS", sans-serif;">Key points</span></h2>
<ul>
<li><span style="font-family: "Trebuchet MS", sans-serif;">Most workers over school leave age will be entitled to receive the NMW.</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">The NMW rate is reviewed annually by the Low Pay Commission.</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">The minimum rate depends on the age of the worker.</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">HM Revenue &Customs (HRMC) can take employers to court for not paying the NMW.</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">There are a number of exemptions to those who receive the NMW. These do not relate to the size of the business, sector, job or region.</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">The compulsory </span><a href="http://www.acas.org.uk/index.aspx?articleid=1902&utm_medium=email&utm_campaign=NTL%20January%202016&utm_content=NTL%20January%202016+Version+A+CID_b03e2aef7511ebd40ff541a403233000&utm_source=Acas%20National%20Email%20Marketing%20Live&utm_term=National%20Minimum%20Wage#nationallivingwage"><span style="font-family: "Trebuchet MS", sans-serif;">National Living Wage</span></a><span style="font-family: "Trebuchet MS", sans-serif;"> is the national rate set for people aged 25 and over.</span></li>
</ul>
<span style="font-family: "Trebuchet MS", sans-serif;">The rates from 1st October 2015 are:</span><br />
<ul>
<li><span style="font-family: "Trebuchet MS", sans-serif;">£6.70 for workers 21 and over</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">£5.30 18-20 yrs</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">£3.87 for 16-17 yrs, who are above school leaving age but under 18</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">£3.30 for apprentices under 19 or 19 or over who are in the first year of apprenticeship.</span></li>
</ul>
<span style="font-family: "Trebuchet MS", sans-serif;">It is important to note that these rates, which come into force 1 October 2015, apply to pay reference periods beginning on or after that date.</span><br />
<h2>
<span style="font-family: "Trebuchet MS", sans-serif;">Exemptions</span></h2>
<span style="font-family: "Trebuchet MS", sans-serif;">There are a number of people who are not entitled to the NMW.</span><br />
<ul>
<li><span style="font-family: "Trebuchet MS", sans-serif;">Self-employed people.</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">Volunteers or voluntary workers.</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">Company directors.</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">Family members, or people who live in the family home of the employer who undertake household tasks.</span></li>
</ul>
<span style="font-family: "Trebuchet MS", sans-serif;">All other workers including pieceworkers, home workers, agency workers, commission workers, part-time workers and casual workers must receive at least the NMW.</span><br />
<h3>
<span style="font-family: "Trebuchet MS", sans-serif;">Agricultural Wages</span></h3>
<span style="font-family: "Trebuchet MS", sans-serif;">Agricultural and horticultural workers in England employed after 1st October 2013 must be paid the appropriate NMW rate (see above).</span><br />
<span style="font-family: "Trebuchet MS", sans-serif;">Workers who were already employed before 1 October 2013 will still be entitled to the same terms and conditions set under their contract of employment; this may include overtime rates, agricultural wages, sick pay or dog allowance. DEFRA will continue to enforce complaints made by workers in respect of underpayments or non-compliance with terms and conditions of an Agricultural Wages Order before 1 October 2013 for up to six years after the breach occurred.</span><br />
<span style="font-family: "Trebuchet MS", sans-serif;">For agricultural workers in Scotland there is no change, and in Wales workers must be paid at least the Agricultural Minimum Wage, or the NMW if that's higher.</span><br />
<h3>
<span style="font-family: "Trebuchet MS", sans-serif;">Family member exemption</span></h3>
<span style="font-family: "Trebuchet MS", sans-serif;">For this exemption to apply, workers must either be a member of the employer's family, or live in the employers' family home.</span><br />
<span style="font-family: "Trebuchet MS", sans-serif;">Either the worker is a <strong>member</strong> of the employer's family and:</span><br />
<ul>
<li><span style="font-family: "Trebuchet MS", sans-serif;">resides in the family home of the employer.</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">shares in the tasks and activities of the family.</span></li>
</ul>
<span style="font-family: "Trebuchet MS", sans-serif;">Or the worker <strong>resides</strong> in the family home of the employer, and:</span><br />
<ul>
<li><span style="font-family: "Trebuchet MS", sans-serif;">is not a member of that family, but it treated as such (in regards to the provision of living accommodation, meals and the sharing of tasks and leisure activities)</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">is neither liable to any deductions, nor to make any payment to the employer, or any other person, as respects the provision of the living accommodation or meals.</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">if the work had been done by a member of the employer's family, it would not be treated as work.</span></li>
</ul>
<h2>
<span style="font-family: "Trebuchet MS", sans-serif;">Non-payment of the NMW</span></h2>
<span style="font-family: "Trebuchet MS", sans-serif;">It is against the law for employers to pay workers less than the National Minimum Wage or to falsify payment records.</span><br />
<span style="font-family: "Trebuchet MS", sans-serif;">If an employer doesn't pay the correct rate, a worker should talk to their employer and try to resolve the issue informally first. If this doesn't work a worker may make a formal grievance to their employer.</span><br />
<span style="font-family: "Trebuchet MS", sans-serif;">A worker can make a complaint to HMRC who will investigate the complaint. If HMRC find that an employer hasn't paid at least the National Minimum Wage, they can send a notice of arrears plus a penalty for not paying the correct rate of pay to the worker.</span><br />
<h2>
<a href="https://www.blogger.com/null" id="nationallivingwage"></a><span style="font-family: "Trebuchet MS", sans-serif;">The National Living Wage</span></h2>
<span style="font-family: "Trebuchet MS", sans-serif;">A compulsory National Living Wage is due to be introduced on 1st April 2016 for all working people aged 25 and over, and will be set at £7.20 per hour. The current National Minimum Wage for those under the age of 25 will continue to apply.</span><br />
<h3>
<span style="font-family: "Trebuchet MS", sans-serif;">Who will be entitled to the National Living Wage?</span></h3>
<span style="font-family: "Trebuchet MS", sans-serif;">Generally all those who are covered by the National Minimum Wage, and are 25 years old and over, will be covered by the National Living Wage these include:</span><br />
<ul>
<li><span style="font-family: "Trebuchet MS", sans-serif;">employees</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">most workers and agency workers</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">casual labourers</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">agricultural workers</span></li>
<li><span style="font-family: "Trebuchet MS", sans-serif;">apprentices who are aged 25 and over.</span></li>
</ul>
<h3>
<span style="font-family: "Trebuchet MS", sans-serif;">Penalties for failure to comply</span></h3>
<span style="font-family: "Trebuchet MS", sans-serif;">With the introduction of the National Living Wage the penalty for non-payment will be 200% of the amount owed, unless the arrears are paid within 14 days.</span><br />
<span style="font-family: "Trebuchet MS", sans-serif;">The maximum fine for non-payment will be £20,000 per worker. However, employers who fail to pay will be banned from being a company director for up to 15 years.</span><br />
<h3>
<span style="font-family: "Trebuchet MS", sans-serif;">The Low Pay Commission</span></h3>
<span style="font-family: "Trebuchet MS", sans-serif;">The Low Pay Commission which currently recommends the level of the minimum wage will recommend any future rises to the National Living Wage rate.</span><br />
<h3>
<span style="font-family: "Trebuchet MS", sans-serif;">The Living Wage</span></h3>
<span style="font-family: "Trebuchet MS", sans-serif;">The new National Living Wage is different from the Living Wage, which is an hourly rate of pay and updated annually. The Living Wage is set independently by the </span><a href="http://www.livingwage.org.uk/what-living-wage"><span style="font-family: "Trebuchet MS", sans-serif;">Living Wage Foundation</span></a><span style="font-family: "Trebuchet MS", sans-serif;"> and is calculated according to the basic cost of living in the UK. Employers choose to pay the Living Wage on a voluntary basis.</span><br />
<h2>
<span style="font-family: "Trebuchet MS", sans-serif;">Working Time Directive - Mobile workers - September 2015</span></h2>
<span style="font-family: "Trebuchet MS", sans-serif;">The European Court of Justice in a recent case gave the judgement that mobile workers who have no fixed place of work, and spend time travelling from home to the first and last customer, should have this time considered as working time. The Court add that because the workers are at the employer's disposal for the time of the journeys, they act under their employer's instructions and cannot use that time freely to pursue their own interest.</span><br />
<span style="font-family: "Trebuchet MS", sans-serif;">Acas is assessing the impact of this judgement on workers and employers in Great Britain, including whether it has any effect on the payment of the National Minimum Wage, and will provide more detailed guidance when it is available.</span>Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-90721199777064735012015-12-17T15:04:00.001+00:002015-12-17T15:04:44.339+00:00<div style="text-align: center;">
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Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-61858272775758154162015-12-11T10:17:00.000+00:002015-12-11T10:17:54.184+00:00<div class="separator" style="clear: both; text-align: center;">
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<br />Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-37642334816989119292015-12-09T12:32:00.004+00:002015-12-09T12:33:17.434+00:00<strong><u><span style="font-family: "trebuchet ms" , sans-serif; font-size: large;">CHANGES TO THE ADVISORY FUEL RATES FROM </span></u></strong><br />
<strong><u><span style="font-family: "trebuchet ms" , sans-serif; font-size: large;">1 DECEMBER 2015</span></u></strong><br />
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<span style="font-family: "trebuchet ms"; font-size: large;"><img class="media-image" data-height="431" data-width="557" src="https://pbs.twimg.com/media/CVssibtVEAAy4E1.jpg:large" style="margin-top: 0px;" /></span>Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-43378717914430206772015-09-24T15:43:00.004+01:002015-09-24T15:43:27.442+01:00LATEST CHANGES TO EMPLOYMENT LAW
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<h2 class="MsoNormal" style="line-height: normal; margin: 5pt 0cm; text-align: justify;">
<span style="font-family: "Arial",sans-serif; font-size: 24pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB; mso-font-kerning: 1.5pt;"><u>The latest
changes to employment law<o:p></o:p></u></span></h2>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEglBoLuktklOfyw0wnYylWZZf4tgsBfVpnPkeklKlvleiZEL5MhLL3HgAnOfqk4FD408xHDn1jWk94b7K64majCn4N7QGfXrlpiiHWH5hyL2Z4QA43WHoCpZTyT7h2CXDCwYHPibZKtsw8/s1600/pay-packet.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"></a> </div>
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<span style="font-family: "Arial",sans-serif; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: #cc0000;">Each October new employment law legislation is
introduced, resulting in some important changes for employers. Here we outline
some of the key changes coming into effect on 1 October:<o:p></o:p></span></span></span></h2>
<span style="color: #cc0000; font-family: Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoNormal" style="line-height: normal; margin: 5pt 0cm; text-align: justify;">
<b><span style="font-family: "Arial",sans-serif; font-size: 18pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: #cc0000;">National Minimum Wage increase<o:p></o:p></span></span></span></b></div>
<span style="color: #cc0000; font-family: Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoNormal" style="line-height: normal; margin: 5pt 0cm; text-align: justify;">
<span style="font-family: "Arial",sans-serif; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: #cc0000;">The National Minimum Wage increases from £6.50 to
£6.70 for workers aged 21 and over from 1 October 2015. The minimum wage will
also rise for younger workers (those aged 18-20, and under 18s) with the
minimum hourly rate being increased to £5.30 and £3.87 respectively.
Apprentices also stand to gain from a wage increase as the hourly rate of £2.73
rises to £3.30 per hour.<o:p></o:p></span></span></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEglBoLuktklOfyw0wnYylWZZf4tgsBfVpnPkeklKlvleiZEL5MhLL3HgAnOfqk4FD408xHDn1jWk94b7K64majCn4N7QGfXrlpiiHWH5hyL2Z4QA43WHoCpZTyT7h2CXDCwYHPibZKtsw8/s1600/pay-packet.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="289" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEglBoLuktklOfyw0wnYylWZZf4tgsBfVpnPkeklKlvleiZEL5MhLL3HgAnOfqk4FD408xHDn1jWk94b7K64majCn4N7QGfXrlpiiHWH5hyL2Z4QA43WHoCpZTyT7h2CXDCwYHPibZKtsw8/s320/pay-packet.jpg" width="320" /></a></span></div>
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<b><span style="font-family: "Arial",sans-serif; font-size: 18pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: #cc0000;">Smoking in cars containing
children is banned<o:p></o:p></span></span></span></b></div>
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</span><br />
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<span style="font-family: "Arial",sans-serif; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: #cc0000;">Company vehicles are already covered by existing
smoke-free legislation. However, from 1 October, drivers of private cars in
England and Wales will be banned from smoking cigarettes if passengers aged
under 18 are present. The new legislation will affect those employees using a
company car for family purposes, so employers are advised to review their
company car and smoking policies.<o:p></o:p></span></span></span></div>
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<span style="color: #cc0000; font-family: Arial, Helvetica, sans-serif;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg26JH_eEXQd41zjTQ4DV8_tW1qtW9WrWuYW-Ja0BV5iZUXaWDXUHlua_r5qq8Xzg9fCGL13_d4E8bRpqzs8PQLyhc294RRzO_ia4u-UeAhFGyDSE1uJpi1kbavz7JibQuKu2KuYTnrhDY/s1600/no-smoking-296652__180.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg26JH_eEXQd41zjTQ4DV8_tW1qtW9WrWuYW-Ja0BV5iZUXaWDXUHlua_r5qq8Xzg9fCGL13_d4E8bRpqzs8PQLyhc294RRzO_ia4u-UeAhFGyDSE1uJpi1kbavz7JibQuKu2KuYTnrhDY/s1600/no-smoking-296652__180.png" /></a></span></div>
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<b><span style="font-family: "Arial",sans-serif; font-size: 18pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: #cc0000;">Section 54 of the Modern Slavery
Act 2015 becomes law, subject to Parliamentary approval<o:p></o:p></span></span></span></b></div>
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</span><br />
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<span style="font-family: "Arial",sans-serif; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: #cc0000;">Issues such as forced or compulsory labour,
servitude and human trafficking are examples of existing modern slavery. From
October 2015, businesses with a turnover of £36 million or more per annum will
be required to publish a modern slavery statement every year. Such employers
will have to state the measures that they have taken to prevent modern slavery
from existing in their business or supply chain.<o:p></o:p></span></span></span></div>
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</span><br />
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<b><span style="font-family: "Arial",sans-serif; font-size: 18pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: #cc0000;">New Fit for Work service to begin
accepting employer referrals <o:p></o:p></span></span></span></b></div>
<span style="color: #cc0000; font-family: Arial, Helvetica, sans-serif;">
</span><br />
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<span style="font-family: "Arial",sans-serif; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: #cc0000;">The new Fit for Work service (FFW) introduced by
the Government is to be fully functional by the autumn. The service aims to aid
employees in returning to work after a period of sickness or absence. Advice
from occupational health can be obtained through the Fit for Work website and
telephone helpline. As part of the new service, employers will be able to refer
their employees for free occupational health assessments if an employee has
been absent from work for a minimum of four weeks.</span></span></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEicGFw_ws236iMWVBmbaJILzk_ogZEh0RSQYnRmd3U3C5wauWtmsCo1G9DFgp1WXa-6wHBsBifoZ3ggZIl3Bghx7OLsro88af5EIbEfZuvDCzfs9xLIFRYYSmxhQCkY1rDg2_-CMUOR7K4/s1600/Fit+for+work.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEicGFw_ws236iMWVBmbaJILzk_ogZEh0RSQYnRmd3U3C5wauWtmsCo1G9DFgp1WXa-6wHBsBifoZ3ggZIl3Bghx7OLsro88af5EIbEfZuvDCzfs9xLIFRYYSmxhQCkY1rDg2_-CMUOR7K4/s320/Fit+for+work.jpg" width="255" /></a></div>
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<span style="font-family: "Arial",sans-serif; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: #cc0000;"><o:p></o:p></span></span></span> </div>
<span style="color: #cc0000; font-family: Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoNormal" style="line-height: normal; margin: 5pt 0cm; text-align: justify;">
<span style="font-family: "Arial",sans-serif; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><span style="color: #cc0000; font-family: Arial, Helvetica, sans-serif;">For the latest advice on running your businesses,
from employing staff, to tax-efficient strategies, please </span></span><a href="http://www.aprobinson.biz/inbound/contact.htm"><span style="color: blue; font-family: "Arial",sans-serif; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><span style="color: #cc0000; font-family: Arial, Helvetica, sans-serif;">contact us</span></span></a><span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: #cc0000;"><span style="font-family: "Arial",sans-serif; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;">.</span><o:p></o:p></span></span></div>
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<span style="font-family: "Arial",sans-serif;"><o:p><span style="color: #cc0000; font-family: Arial, Helvetica, sans-serif;"> </span></o:p></span></div>
Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-35917952631851836382015-09-11T16:00:00.005+01:002015-09-11T16:00:57.685+01:00NEW LIVING WAGE <h1 style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">New Living Wage 'to benefit one-in-three working women'</span></h1>
<div class="date" style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"></span> </div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">The introduction of the National Living Wage (NLW) means that some 3.7 million women will benefit from a pay rise by 2020, according to new research from the Resolution Foundation.</span></div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"></span> </div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">Conor D’Arcy, the think tank’s policy analyst, advises that ‘because of their concentration among the low paid, women will account for the majority of the winners.</span></div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"></span> </div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">This will have a positive – though modest – effect on the gender pay gap, and will particularly help those working part-time’.</span></div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"></span> </div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">Additionally, the report also suggests that 2.3 million male workers will benefit from the introduction of the NLW.</span></div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"></span> </div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">In total, some six million employees – nearly one in every four workers – stand to see their wages increase by 2020 either as a direct or indirect result of the new NLW.</span></div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"></span> </div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">Announced in the Chancellor’s July Budget, the NLW of £7.20 an hour comes into effect in April 2016. This wage will only apply to those workers aged 25 and above.</span></div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"></span> </div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">The research indicates that some workers who already earn more than the recommended NLW will gain from the ‘ripple effect’ of rises.</span></div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"></span> </div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">However, many employees’ earnings will rise in line with the current National Minimum Wage (NMW). The NMW currently stands at £6.50 an hour, rising to £6.70 next month.</span></div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"></span> </div>
<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">Earlier this week, the Government unveiled plans for tougher penalties for employers who fail to meet minimum wage requirements.</span></div>
Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-5398576097151757712015-09-04T11:01:00.006+01:002015-09-04T11:01:57.997+01:00FURTHER GUIDANCE FOR SMALL & MICRO EMPLOYERS IN CHOOSING A PENSION SCHEME FOR AUTO ENROLMENT<h1>
<span style="color: #cc0000; font-family: "Trebuchet MS", sans-serif;"><em>Employment, commercial, pension & tax updates</em></span></h1>
<div class="article-meta">
<span><span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span></span> </div>
<div class="article-abstract">
<span style="font-family: "Trebuchet MS", sans-serif;"><em>Read some of the latest cases and judgements that may affect you.</em></span></div>
<div class="article-abstract">
<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
<div class="article-body">
<span style="color: #ff0099;"><strong><span style="color: #cc0000; font-family: "Trebuchet MS", sans-serif;"><em>Indirect discrimination: protected characteristics</em></span></strong></span></div>
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<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em>Businesses should be made aware of an ECJ judgment that will have huge implications for indirect discrimination law in the UK. The court held that a person may claim indirect discrimination under the Race Directive (2000/43/EC) even though they do not possess the protected characteristic that has given rise to the discriminatory practice in question. If everyone is intended to be the beneficiary of the rule against indirect discrimination, it will become harder for businesses to identify who might bring a claim. People who could not previously establish that they belonged to a disadvantaged group may seek to bring claims if they are "suffering alongside" a disadvantaged group.</em></span></div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em>A man making a request to work part-time for childcare reasons and being refused, on the basis that there is a requirement to work full-time, is a good example. He would struggle to establish that he belonged to a disadvantaged group (it being commonly accepted that a requirement to work full-time disadvantages women more than men due to their greater role in childcare). However, this case strongly suggests he could bring his claim as a person suffering alongside the disadvantaged female group.</em></span></div>
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<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
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<span style="color: #ff0099;"><strong><span style="color: #cc0000; font-family: "Trebuchet MS", sans-serif;"><em>Partnership: joint liability of partnerships</em></span></strong></span></div>
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<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em>A Court of Appeal decision provides a warning to owners of businesses that trade as a partnership. The court held that a partner was jointly and severally liable to a third party for the breach of fiduciary duty of another partner (L). This was the case even though L's breach of duty occurred after L had resigned from the partnership.</em></span></div>
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<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
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<span style="font-family: "Trebuchet MS", sans-serif;"><em>In this instance, the innocent partner was not exonerated from liability arising from acts that were sufficiently closely connected with the acts that the defaulting partner had been authorised to do, as they were regarded as being done in the ordinary course of the partnership's business.</em></span></div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em>The partners were also held to be jointly and severally liable for the claimants costs in pursuing the claim and appeal, subject to a 50% reduction to reflect the fact that the claim in negligence had failed.</em></span></div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
<div class="article-body" style="text-align: justify;">
<span style="color: #ff0099;"><strong><span style="color: #cc0000; font-family: "Trebuchet MS", sans-serif;"><em>Pensions auto-enrolment: guidance for businesses</em></span></strong></span></div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em>The Pensions Regulator has issued further guidance for small and micro employers in response to research that suggests they need support in choosing a pension scheme for auto-enrolment purposes. The Regulator now estimates that 1.8 million small and micro employers are likely to reach their staging dates over the coming three years, up from the previous estimate of 1.3 million. According to the Regulator, the rise is attributable to an increase in small business start-ups and a decline in the number of business failures. The peak is likely to occur in the second quarter of the 2017/18 financial year when about 349,000 mainly micro employers reach their staging dates.</em></span></div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
<div class="article-body" style="text-align: justify;">
<span style="color: #ff0099;"><strong><span style="color: #cc0000; font-family: "Trebuchet MS", sans-serif;"><em>Data protection: monetary penalty notices</em></span></strong></span></div>
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<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em>According to its annual report, in 2014/15, the Information Commissioner's Office (ICO) imposed civil monetary penalties amounting to over £1 million, including fines for data loss (£692,500) and unsolicited marketing communications (five penalties totalling £386,000). The ICO also prosecuted in 13 cases involving unlawfully obtaining or disclosing personal data, resulting in ten criminal convictions.</em></span></div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
<div class="article-body" style="text-align: justify;">
<span style="color: #ff0099;"><strong><span style="color: #cc0000; font-family: "Trebuchet MS", sans-serif;"><em>SMEs: tax relief for research and development expenditure</em></span></strong></span></div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em>Small or medium-sized enterprises (SMEs) in financial difficulties will be reassured by a First-tier Tribunal (Tax Chamber) decision concerning research and development (R&D) relief. The tribunal held that debt restructurings, such as debt-for-equity swaps, should not lead to a loss of R&D relief, as long as the investor leaves the day-to-day management of the business in the hands of the existing management team.</em></span></div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em>In this case, a company remained entitled to R&D relief as a SME despite a banking group being a substantial shareholder. The group's shareholding was such that, absent any exemption, the group's balance sheet would have to be taken into account in applying the SME limits (leading the company to lose SME status). However, the group was an "institutional investor" and was therefore ignored for these purposes as it was not involved in the day-to-day running of the company, and did not provide the company with financial strength or advantage exceeding that of other SMEs.</em></span></div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
<div class="article-body" style="text-align: justify;">
<span style="color: #ff0099;"><strong><span style="color: #cc0000; font-family: "Trebuchet MS", sans-serif;"><em>Working Time Regulations: statutory holidays and sickness absence</em></span></strong></span></div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em>The Employment Appeal Tribunal (EAT) has held that the Working Time Directive (2003/88/EC) does not require workers on sick leave to provide evidence that they are physically unable to take annual leave to carry over accrued unused statutory holiday to a subsequent leave year. It is sufficient that they are absent on sick leave and do not choose to take annual leave during that period.</em></span></div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em></em></span> </div>
<div class="article-body" style="text-align: justify;">
<span style="font-family: "Trebuchet MS", sans-serif;"><em>However, the EAT also held that the right to carry over leave is not unlimited. Consequently, businesses should read the Working Time Regulations 1998 (WTR) as permitting a worker to take annual leave within 18 months of the leave year in which it accrues where they are unable or unwilling to take it because they are on sick leave. Accrued leave that goes beyond that cut-off period will lapse.</em></span></div>
Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-77407400316796576902015-08-27T15:27:00.004+01:002015-08-27T15:27:47.932+01:00AUTO ENROLMENT - KEY QUESTIONS<h2>
Auto Enrolment - Key Questions</h2>
<br />
<div style="text-align: justify;">
Auto enrolment, part of the government’s workplace pension reforms, has been introduced to combat the issue that people are living longer and healthier lives but are saving less for their retirement.</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
As the ratio of workers to those of a pensionable age continues to fall, the government has estimated that as many as seven million people are currently not saving enough for an adequate retirement income.</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
As state pensions will be unable to bear the increasing numbers of retirees, The Pensions Act 2008 established new duties to redress this imbalance. Automatic enrolment, as part of these changes, began to be rolled out amongst businesses in October 2012.</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
The changes brought about by the new legislation are complex and require early education and preparation to allow businesses to gain a full understanding of how to capitalise, adapt, and ensure compliance.</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
With 32,000 businesses staging during the 2014-2015 financial year, the numbers seeking support and advice about the legislative transition will increase considerably.</div>
<div style="text-align: justify;">
</div>
<h4 style="text-align: justify;">
How is your staging date calculated?</h4>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
• Your staging date is based on the PAYE data provided to The Pensions Regulator (TPR) by HMRC on 1st April 2012 – employers will then be contacted by TPR 12-18 months before their staging date and then again 3 months before their staging date</div>
<div style="text-align: justify;">
<br />• Your PAYE count is not necessarily equal to your number of employees</div>
<div style="text-align: justify;">
<br />• You may have an earlier staging date if you have at least one person paid under a PAYE scheme larger than the employer’s “main PAYE” (e.g. parent company’s PAYE reference).</div>
Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-42310314654452349272015-08-27T15:25:00.001+01:002015-08-27T15:25:36.598+01:00AUTOMATIC ENROLMENT MYTHS AND TRUTHS<h2>
AUTOMATIC ENROLMENT </h2>
<br />
Automatic enrolment is the biggest change to pensions in decades But, with so many people talking about it, it can be difficult to know what is and isn’t true.<br />
<br />
<div style="text-align: center;">
<img height="206" src="http://payrollhub.co.uk/wp-content/uploads/2014/04/pink_auto-enrollment.png" width="219" /></div>
<h3>
</h3>
<h3>
Background to automatic enrolment </h3>
<div style="text-align: justify;">
People are living longer, with healthier lifestyles; as a result, the ratio between the workforce and those at pensionable age is decreasing. People are also planning and saving less for their retirement.</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
The government estimates that around seven million people are not saving enough to give them the retirement income they want or expect. The current state pension cannot sustain this change, so as a result, workers are being encouraged to save for their retirement through workplace pension schemes.</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
The Pensions Act 2008 established new duties on employers aimed at tackling these issues and the changes began to be rolled out to businesses in October 2012.</div>
<div style="text-align: justify;">
</div>
<h4 style="text-align: center;">
AUTO ENROLMENT – MYTH </h4>
<h4 style="text-align: center;">
Automatic enrolment means every worker in the UK will be forced to save into a workplace pension, without being given a choice.</h4>
<h4 style="text-align: center;">
<br />AUTO ENROLMENT – TRUTH </h4>
<h4 style="text-align: center;">
There are certain criteria which workers must meet to be eligible for automatic enrolment.</h4>
<h4 style="text-align: center;">
<br />AUTO ENROLMENT – MYTH </h4>
<h4 style="text-align: center;">
Any pension scheme can be used for automatic enrolment. If I have a pension scheme in place this will be suitable.</h4>
<h4 style="text-align: center;">
<br />AUTO ENROLMENT – TRUTH </h4>
<h4 style="text-align: center;">
Not necessarily.</h4>
Pension schemes can be used for automatic enrolment only if they meet certain criteria which have been set out by The Pension Regulator.<br />
<br />
The scheme must reach certain quality standards so that employees get the most from their contributions.<br />
<br /> Employees who are eligible:<br />
<br />• Aged between 22 and the state pension age<br />
<br />• Working in the UK<br />
<br />• Earning above the minimum earning threshold If a worker meets all three of these criteria, he or she is classed as an ‘eligible jobholder’ and will be automatically enrolled into a workplace pension scheme.Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-5221337120805223072015-07-30T09:42:00.002+01:002015-07-30T09:42:44.876+01:00AUGUST 2015 NEWSLETTER
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<h1 style="margin: 0.67em 0cm;">
<span style="font-family: "Helvetica",sans-serif; mso-fareast-font-family: "Times New Roman";"><span style="font-size: large;"><span style="color: #143459;">Welcome to the August 2015 Newsletter from A P Robinson<o:p></o:p></span></span></span></h1>
<strong><span style="font-family: "Helvetica",sans-serif;"><span style="color: #6b6b6b;">This month saw
Chancellor George Osborne deliver his Summer Budget, during which he
unveiled a raft of tax, business and welfare changes. Many of the headline
measures have sparked fierce debate in the subsequent weeks, but concerns
have also been raised over the proposed new apprenticeship levy, with the
Confederation of British Industry (CBI) warning that the measure may fall
short of solving the skills shortage facing many firms.</span></span></strong><br />
<strong><span style="font-family: "Helvetica",sans-serif;"><span style="color: #6b6b6b;"></span></span></strong><br />
<strong><span style="font-family: "Helvetica",sans-serif;"><span style="color: #6b6b6b;">Meanwhile, a
new study suggests that take up of annuities has fallen in recent months,
with more people favouring income drawdown. The findings come in the wake
of radical changes to the pension rules, which came into effect in April
2015.</span></span></strong><br />
<br />
<strong><span style="font-family: "Helvetica",sans-serif;"><span style="color: #6b6b6b;">Forward
planning is always advisable, but in times of economic, financial and
political change it is even more important. Our website covers a range of
tax and financial planning issues designed to help you plan for a more
prosperous future. Visit the </span><a href="http://www.aprobinson.biz/inbound/tax-strategies.htm" target="_blank"><span style="color: #143459;">Tax
Strategies</span></a><span style="color: #6b6b6b;"> section to read more. </span></span></strong><br />
<br />
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<h2 style="margin: 1em 0cm;">
<span style="font-family: "Helvetica",sans-serif; mso-fareast-font-family: "Times New Roman";">New apprenticeship levy 'may not solve skills shortage',
warns CBI</span><span style="font-family: "Helvetica",sans-serif; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></h2>
<span style="color: #6b6b6b; font-family: Helvetica;">The proposed apprenticeship levy on big businesses has been met with
criticism by business groups who say the measures will not be enough to
solve the 'skills crisis'.</span><br />
<br />
<span style="color: #6b6b6b; font-family: Helvetica;">The levy was announced by the Chancellor in his Summer Budget on 8 July
and is intended to help the Government keep its Budget promise of
delivering three million more apprenticeships over the next five years.</span><br />
<br />
<span style="color: #6b6b6b; font-family: Helvetica;">However, the Confederation of British Industry (CBI) has warned that the
plans will not meet the needs of businesses for highly skilled individuals.</span><br />
<span style="color: #6b6b6b; font-family: Helvetica;"></span><br />
<span style="color: #6b6b6b; font-family: Helvetica;">In a recent CBI/Pearson Education and Skills survey, 68% of the
companies questioned said they expect their need for staff with higher
level skills to grow in the years ahead, while 55% reported that they are
not confident there will be enough people available in the future with the
necessary skills to fill their high-skilled jobs.</span><br />
<br />
<span style="color: #6b6b6b; font-family: Helvetica;">The survey also showed that in all parts of the UK, 40% of businesses
have provided remedial training in basic skills for adult employees, with
31% having to organise remedial training for school-leavers and 22%
providing remedial support for graduates.</span><br />
<br />
<span style="color: #6b6b6b; font-family: Helvetica;">Some 310 companies took part in the survey, which together employ around
1.2 million people in the UK.</span><br />
<span style="color: #6b6b6b; font-family: Helvetica;">Commenting, CBI Deputy Director, Katja Hall, said: 'The new levy
announced in the Budget may guarantee funding for more apprenticeships, but
it's unlikely to equate to higher quality or deliver the skills that
industry needs. Levies on training already exist in the construction sector
where two-thirds of employers are already reporting skills shortages.</span><br />
<br />
<span style="color: #6b6b6b; font-family: Helvetica;">She added: 'Employers have a critical role in upskilling the workforce,
but part of the deal must be for real business control of apprenticeships
to meet their needs on the ground.</span><br />
<br />
<span style="color: #6b6b6b; font-family: Helvetica;">Worryingly, it's those high-growth, high-value sectors with the most
potential which are the ones under most pressure.' </span><br />
<br />
<span style="color: #6b6b6b; font-family: Helvetica;">Meanwhile, latest figures from the Office for National Statistics (ONS)
have revealed that unemployment increased substantially in mid-2015, with
thousands more individuals out of work between March and May.</span><br />
<br />
<span style="color: #6b6b6b; font-family: Helvetica;">Unemployment rose by 15,000 during this period, taking the total figure
to 1.85 million nationally, while the number of benefits claimants rose by
7,000 to 804,200. It is the first rise in the unemployment total for two
years.</span><br />
<br />
<span style="color: #6b6b6b; font-family: Helvetica;">Responding to the rise in joblessness, Employment Minister Priti Patel
said: 'We have to look at the figures not just on the quarter but over the
last year, where employment actually rose by over a quarter of a million,
so this is also a reflection of the strength of our economy, the fact that
our economic recovery is well on track'.</span><br />
<br />
<span style="color: #6b6b6b; font-family: Helvetica;">The Government was also keen to point out that over the second quarter
of 2015, total pay including bonuses grew by 3.2% compared to the previous
quarter. While this fell short of the ONS predictions of 3.3%, it was the
fastest improvement in real wages since before the financial crisis.<br />
<br />
</span><strong><span style="font-family: "Helvetica",sans-serif;"><span style="color: #6b6b6b;">We can advise on a
range of business issues - </span><a href="http://www.aprobinson.biz/inbound/contact.htm"><span style="color: #143459;">contact</span></a><span style="color: #6b6b6b;"> a member
of the team to find out more.</span></span></strong><br />
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<h2 style="margin: 1em 0cm;">
<span style="font-family: "Helvetica",sans-serif; mso-fareast-font-family: "Times New Roman";">Annuities take up falls as pension freedoms prove
popular</span><span style="font-family: "Helvetica",sans-serif; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></h2>
<span style="color: #6b6b6b; font-family: Helvetica;">Figures from the Association of British Insurers (ABI) show that the
over-55s are increasingly favouring pension income drawdown policies over
annuities. </span><br />
<span style="color: #6b6b6b; font-family: Helvetica;"></span><br />
<span style="color: #6b6b6b; font-family: Helvetica;">Its research shows that 53% of those buying a retirement income chose an
income drawdown policy, while 46% opted for an annuity.</span><br />
<span style="color: #6b6b6b; font-family: Helvetica;"></span><br />
<span style="color: #6b6b6b; font-family: Helvetica;">Three years ago, annuities made up 90% of the total policies purchased,
but since the pension freedom reforms came into effect in April the demand
for drawdown policies has increased significantly, despite some providers
failing to offer customers the option to withdraw partial cash sums as the
Government intended.</span><br />
<span style="color: #6b6b6b; font-family: Helvetica;"></span><br />
<span style="color: #6b6b6b; font-family: Helvetica;">The ABI said that in the two months after 6 April, 65,000 people
exercised their new right to withdraw cash - taking out a total of more
than £1bn. </span><br />
<br />
<span style="color: #6b6b6b; font-family: Helvetica;">It seems that the general trend is for those with smaller pension pots
to cash them out, while those with larger pots are using them to buy a
regular income. The average cash pot taken was worth £15,500 - however, the
average annuity purchase was for £55,750, while the average drawdown policy
was for £69,900.</span><br />
<br />
<span style="color: #6b6b6b; font-family: Helvetica;">ABI director Dr Yvonne Braun said: 'Tens of thousands of people are
successfully accessing the pension freedoms as intended, and on the whole,
the industry has risen to the challenge of giving customers what they
want'.</span><br />
<span style="color: #6b6b6b; font-family: Helvetica;"></span><br />
<span style="color: #6b6b6b; font-family: Helvetica;">April 2015 saw the most radical changes to the pension rules for almost
a generation. The reforms change the way in which savers can access and
manage their pension pot, and include giving people access to their entire
pension pot from age 55 onwards.</span><br />
<br />
<strong><span style="font-family: "Helvetica",sans-serif;"><span style="color: #6b6b6b;">We can help you
plan for a more prosperous future for you and your family - the </span><a href="http://www.aprobinson.biz/inbound/your-money.htm" target="_blank"><span style="color: #143459;">Your
Money</span></a><span style="color: #6b6b6b;"> section of our website offers a wealth of tips and information.</span></span></strong><br />
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<h3 style="margin: 1em 0cm;">
<span style="font-family: "Helvetica",sans-serif; mso-fareast-font-family: "Times New Roman";"><span style="font-size: small;"><span style="color: #143459;">ESSENTIAL TAX DATES FOR AUGUST<o:p></o:p></span></span></span></h3>
<span style="color: #6b6b6b; font-family: Helvetica;">2 August
Submission date of P46 (Car) for quarter to 5 July.</span><br />
<span style="color: #6b6b6b; font-family: Helvetica;">31 August </span><b><span style="color: #6b6b6b; font-family: Helvetica;">
</span></b><span style="color: #6b6b6b; font-family: Helvetica;">Annual adjustment for VAT partial exemption calculations (May VAT year
end).</span><br />
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<h2 style="margin: 1em 0cm;">
<span style="color: #6b6b6b; font-family: "Helvetica",sans-serif; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "Helvetica",sans-serif; mso-fareast-font-family: "Times New Roman";">ON OUR WEBSITE <o:p></o:p></span></h2>
<span style="color: #6b6b6b;"><strong><span style="font-family: "Helvetica",sans-serif;">Tax Information</span></strong></span><br />
<span style="color: #6b6b6b;"><strong><span style="font-family: "Helvetica",sans-serif;"></span></strong><br /><span style="font-family: Helvetica;">
Our </span></span><a href="http://www.aprobinson.biz/inbound/tax-information.htm" target="_blank"><span style="color: #143459; font-family: Helvetica;">Tax Information</span></a><span style="color: #6b6b6b; font-family: Helvetica;"> page is an essential resource for you
and your business, and includes a summary of the recent Summer Budget.</span><br />
<br />
<strong><span style="font-family: "Helvetica",sans-serif;"><span style="color: #6b6b6b;">Your Business</span></span></strong><br />
<strong><span style="font-family: "Helvetica",sans-serif;"><span style="color: #6b6b6b;"></span></span></strong><b><br /><span style="color: #6b6b6b; font-family: Helvetica;">
</span></b><span style="color: #6b6b6b; font-family: Helvetica;">Our tips and guides offer expert advice on all aspects of running a
business. Visit the </span><a href="http://www.aprobinson.biz/inbound/your-business.htm" target="_blank"><span style="color: #143459; font-family: Helvetica;">Your
Business</span></a><span style="color: #6b6b6b; font-family: Helvetica;"> section of our website today.</span><br />
<br />
<span style="color: #6b6b6b;"><strong><span style="font-family: "Helvetica",sans-serif;">Government
announces Small Business Commissioner</span></strong></span><br />
<span style="color: #6b6b6b;"><span style="font-family: "Helvetica",sans-serif;"><span style="font-family: Times New Roman;"></span></span></span><span style="color: #6b6b6b;"><br /><span style="font-family: Helvetica;">
The Small Business Minister, Anna Soubry, has announced plans to appoint a
special commissioner to tackle the late payment culture.</span></span><br />
<span style="color: #6b6b6b;"><span style="font-family: Helvetica;"><br />
</span></span><a href="http://www.aprobinson.biz/inbound/enews.htm?/2015/July/government-announces-small-business-commissioner"><span style="color: #143459; font-family: Helvetica;">Click
here for the full story</span></a><br />
<br />
<span style="color: #6b6b6b;"><strong><span style="font-family: "Helvetica",sans-serif;">FCA announces
shake-up of savings industry</span></strong></span><br />
<span style="color: #6b6b6b;"><span style="font-family: "Helvetica",sans-serif;"><span style="font-family: Times New Roman;"></span></span></span><span style="color: #6b6b6b;"><br /><span style="font-family: Helvetica;">
The Financial Conduct Authority (FCA) has revealed new plans to make it
easier for customers to switch savings accounts - but has stopped short of
very radical changes such as banning introductory bonus interest rates.</span></span><br />
<span style="color: #6b6b6b;"><span style="font-family: Helvetica;"><br />
</span></span><a href="http://www.aprobinson.biz/inbound/enews.htm?/2015/July/fca-announces-shake-up-of-savings-industry"><span style="color: #143459; font-family: Helvetica;">Click
here for the full story</span></a><br />
<br />
<span style="color: #6b6b6b;"><strong><span style="font-family: "Helvetica",sans-serif;">Tax avoidance
measures increase revenue</span></strong></span><br />
<span style="color: #6b6b6b;"><span style="font-family: "Helvetica",sans-serif;"><span style="font-family: Times New Roman;"></span></span></span><span style="color: #6b6b6b;"><br /><span style="font-family: Helvetica;">
An extra £2.7 billion in tax was collected by HM Revenue &; Customs
(HMRC) in 2014/15 thanks to anti-avoidance and evasion measures, according
to its Annual Report and Accounts.</span></span><br />
<span style="color: #6b6b6b;"><span style="font-family: Helvetica;"><br />
</span></span><a href="http://www.aprobinson.biz/inbound/enews.htm?/2015/July/tax-avoidance-measures-increase-revenue"><span style="color: #143459; font-family: Helvetica;">Click
here for the full story</span></a><br />
<br />
<span style="color: #6b6b6b;"><strong><span style="font-family: "Helvetica",sans-serif;">First five
sectors targeted in red tape review</span></strong></span><br />
<span style="color: #6b6b6b;"><span style="font-family: "Helvetica",sans-serif;"><span style="font-family: Times New Roman;"></span></span></span><span style="color: #6b6b6b;"><br /><span style="font-family: Helvetica;">
The Government has launched a series of reviews in a bid to help save
businesses £10 billion in red tape.</span></span><br />
<span style="color: #6b6b6b;"><span style="font-family: Helvetica;"><br />
</span></span><a href="http://www.aprobinson.biz/inbound/enews.htm?/2015/July/first-five-sectors-targeted-in-red-tape-review"><span style="color: #143459; font-family: Helvetica;">Click
here for the full story</span></a><br />
<br />
<span style="color: #6b6b6b;"><strong><span style="font-family: "Helvetica",sans-serif;">UK growth
forecast lower than expected</span></strong></span><br />
<span style="color: #6b6b6b;"><span style="font-family: "Helvetica",sans-serif;"><span style="font-family: Times New Roman;"></span></span></span><span style="color: #6b6b6b;"><br /><span style="font-family: Helvetica;">
The International Monetary Fund (IMF) has reduced its prediction for UK
economic growth, along with several other G7 economies.</span></span><br />
<span style="color: #6b6b6b;"><span style="font-family: Helvetica;"><br />
</span></span><a href="http://www.aprobinson.biz/inbound/enews.htm?/2015/July/uk-growth-forecast-lower-than-expected"><span style="color: #143459; font-family: Helvetica;">Click
here for the full story</span></a><br />
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Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-65576208480856621602015-07-21T12:11:00.000+01:002015-07-21T12:11:08.009+01:00TAX FREE CHILDCARE<h2>
Tax Free Childcare</h2>
<div class="article-meta">
<span><span style="font-family: Arial, Helvetica, sans-serif;"></span></span> </div>
<div class="article-abstract">
<span style="font-family: Arial, Helvetica, sans-serif;">The Government confirmed last week that it will not be introducing the proposed changes to tax-free childcare until 2017.</span></div>
<div class="article-abstract">
<span style="font-family: Arial;"></span> </div>
<div class="article-body">
<span style="color: #ff0099;"><strong><span style="font-family: Arial, Helvetica, sans-serif;">At present employees can salary sacrifice up to £55 per week (or £243 per month), per working parent, towards the cost of childcare vouchers. </span></strong></span><br />
<span style="color: #ff0099;"><strong><span style="font-family: Arial;"></span></strong></span><br />
<span style="font-family: Arial, Helvetica, sans-serif;">This scheme allows individuals to pay wages over to a childcare provider, before tax and national insurance is taken from their wages and can result in savings of up to 32%, when considering the savings on payment of tax and national insurance. The maximum amount that can be sacrificed, per working parent, towards childcare vouchers is currently £2,916.</span><br />
<span style="font-family: Arial, Helvetica, sans-serif;">The Government has proposed changes to the tax-free childcare system which would mean that, before tax is paid, instead of sacrificing wages towards childcare costs, <span style="color: #ff0099;"><strong>employees will be able to put up to £10,000 away towards childcare costs, for each child, to which the Government will contribute up to 20% of this.</strong></span> This would result in a saving of up to 20% on childcare costs and would likely be more beneficial to parents who have high childcare costs.</span><br />
<span style="font-family: Arial;"></span><br />
<span style="color: #333333;"><span style="font-family: Arial, Helvetica, sans-serif;">It is these current proposals that have now been shelved until 2017.</span></span><br />
<br />
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: #ff0099;"><strong>The current system will be open to new applicants and existing individuals receiving childcare vouchers,</strong></span> until such time as the Government introduce the new scheme. Once the new scheme is introduced employees will be able to continue under the existing scheme, if they are already a member of the same, unless one or more of the following applies:</span><br />
<ul>
<li><span style="font-family: Arial, Helvetica, sans-serif;">They change employer</span></li>
<li><span style="font-family: Arial, Helvetica, sans-serif;">Their child has reached its 15th birthday (or 16th if disabled)</span></li>
<li><span style="font-family: Arial, Helvetica, sans-serif;">They do not receive childcare vouchers within a 12 month period</span></li>
<li><span style="font-family: Arial, Helvetica, sans-serif;">They complete the exit form and open up a new tax free childcare account, under the new proposed scheme, with National Savings and Investments</span></li>
</ul>
<span style="font-family: Arial, Helvetica, sans-serif;">Childcare is a very important and costly decision for parents and one which should be given much consideration. Some employees will be better off remaining on the current scheme whereas others may benefit more from the newly proposed changes. There are eligibility criteria for both schemes and not all employers currently offer the current scheme.</span><br />
<br />
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: #ff0099;"><strong>For those of you considering having children, it is worth bearing in mind the proposed changes. </strong></span> Once the new scheme is introduced you will not be able to join the current scheme, if you are not already a member and you could potentially save more under the current scheme.</span><br />
<br />
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: #ff0099;"><strong>Do you have any questions about childcare schemes</strong></span> (which may or may not be run by your employer) or do you need further information regarding childcare vouchers and what your employment rights are relating to family matters?</span></div>
Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-77805041012243919102015-07-09T14:09:00.000+01:002015-07-09T14:09:20.326+01:00A BREAKDOWN OF THE NEW SUMMER 2015 BUDGET<h2>
<span style="font-family: Arial, Helvetica, sans-serif; font-size: small;">THE NEW SUMMER 2015 BUDGET</span></h2>
<span style="color: #565656; font-family: Arial, Helvetica, sans-serif;"></span><br />
<span style="color: #565656; font-family: Arial, Helvetica, sans-serif;">Well, how do you think this has affected your business your lifestyle?</span><br />
<span style="color: #565656; font-family: Arial;"></span><br />
<span style="color: #565656; font-family: Arial;">Check out below the outline of the changes that will be taking place.</span><br />
<span style="color: #565656;"><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span> </span><h2>
Business<o:p></o:p></h2>
<span style="color: #565656;"><span style="color: black; font-family: Arial, Helvetica, sans-serif;">
</span><br />
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<b style="mso-bidi-font-weight: normal;"><span style="color: black;"><span style="font-family: Arial, Helvetica, sans-serif;">Corporation tax<o:p></o:p></span></span></b></div>
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</span><br />
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<span style="color: black;"><span style="font-family: Arial, Helvetica, sans-serif;">The corporation tax rate will be cut to 19% in 2017 and 18%
in 2020. Payment dates for large companies will be brought forward.<o:p></o:p></span></span></div>
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</span><br />
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<b style="mso-bidi-font-weight: normal;"><span style="color: black;"><span style="font-family: Arial, Helvetica, sans-serif;">National living wage<o:p></o:p></span></span></b></div>
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<span style="color: black;"><span style="font-family: Arial, Helvetica, sans-serif;">A compulsory wage for over 25s of £7.20 an hour will be
introduced in 2016, rising to over £9 in 2020.<o:p></o:p></span></span></div>
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</span><br />
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<b style="mso-bidi-font-weight: normal;"><span style="color: black;"><span style="font-family: Arial, Helvetica, sans-serif;">Dividends<o:p></o:p></span></span></b></div>
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</span><br />
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<span style="color: black;"><span style="font-family: Arial, Helvetica, sans-serif;">Dividend tax credit will be replaced by an annual tax-free
allowance of £5,000. Tax rates of 7.5% and 32.5% will be set for basic rate and
higher rate taxpayers on income from dividends.<o:p></o:p></span></span></div>
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</span><br />
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<b style="mso-bidi-font-weight: normal;"><span style="color: black;"><span style="font-family: Arial, Helvetica, sans-serif;">Annual investment
allowance<o:p></o:p></span></span></b></div>
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</span><br />
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<span style="font-family: Arial, Helvetica, sans-serif;">The allowance will be£200,000 from 1 January 2016.
</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">National insurance <o:p></o:p></span></b></div>
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</span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">The employment allowance will rise from £2,000 to £3,000
from April 2016.<o:p></o:p></span></div>
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</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Apprenticeships<o:p></o:p></span></b></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">An apprenticeship levy will be introduced for large
companies to help fund training.<o:p></o:p></span></div>
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<u>Personal <o:p></o:p></u></h2>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Personal allowance<o:p></o:p></span></b></div>
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</span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">The personal allowance will rise from £10,600 to £11,000
from April 2016. The higher rate threshold will increase to £43,000 from April
2016.<o:p></o:p></span></div>
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</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Inheritance tax <o:p></o:p></span></b></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">A £175,000 transferable threshold for residential property
passed to children and grandchildren will be phased in from 2017.<o:p></o:p></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">
</span><o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">
</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Property tax</span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
</div>
</span></span><o:p><span style="color: #565656;"><span style="color: black;"><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Mortgage interest rate relief on buy-to-let property will be
restricted to the basic rate of income tax. This will be phased in over 4 years
starting in April 2017.<o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Rent-a-room relief <o:p></o:p></span></b></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">Rent-a-room relief will rise to £7,500 a year from April
2016.<o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Non-domiciles <o:p></o:p></span></b></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">The permanent non-domicile tax status will be abolished from
April 2017.<o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Pensions<o:p></o:p></span></b></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">Pension contributions tax relief for additional rate
taxpayers will be tapered to a minimum of £10,000 a year from April 2016.<o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Childcare<o:p></o:p></span></b></div>
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</span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">Working parents with children aged 3 or 4 will receive up to
30 hours of free childcare from September 2017.<o:p></o:p></span></div>
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</span></span><h2 style="margin: 24pt 0cm 0pt;">
<u>Other</u> <o:p></o:p></h2>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Transport <o:p></o:p></span></b></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">A new roads fund will be created to ensure continued
investment in the road network.<o:p></o:p></span></div>
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</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Student maintenance
grants<o:p></o:p></span></b></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Maintenance grants will be replaced by loans of up to £8,200
for new students from the 2016/17 academic year. <o:p></o:p></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">TV licence fees<o:p></o:p></span></b></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The BBC will be responsible for funding the over-75s licence
fee concession from April 2018.<o:p></o:p></span></div>
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</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Northern
infrastructure<o:p></o:p></span></b></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">£30 million in additional funding will be provided to
Transport for the North over 3 years.<b style="mso-bidi-font-weight: normal;"> <o:p></o:p></b></span></div>
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</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<b style="mso-bidi-font-weight: normal;"><o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Bank levy<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Bank levy will be reduced over 6 years and replaced with an
8% surcharge on banking sector profits from 1 January 2016.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Duties <o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">New vehicle excise duties will be introduced in 2017 and
fuel duty will remain frozen.<o:p></o:p></span></div>
</span></span><h2 class="MsoNormal" style="margin: 0cm 0cm 0pt;">
</h2>
<o:p><h2 class="MsoNormal" style="margin: 0cm 0cm 0pt;">
BUSINESS</h2>
<span style="color: #565656;"><span style="color: black;"><h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Corporation tax rates<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The corporation tax rate will reduce from 20% to 19% from
2017. A further reduction to 18% will follow in 2020. <o:p></o:p></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Corporation tax rates<u><o:p></o:p></u></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
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</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
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</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: currentColor; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td style="background-color: transparent; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.9pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">1
April 2015 to 31 March 2017<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: windowtext windowtext windowtext rgb(0, 0, 0); border-style: solid solid solid none; border-width: 1pt 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">20%<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td></tr>
<tr style="mso-yfti-irow: 1;"><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.9pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">1
April 2017 to 31 March 2020<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">19%<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td></tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.9pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">From
1 April 2020<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">18%<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td></tr>
</tbody></table>
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<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Corporation tax payment dates<o:p></o:p></span></span></span></h1>
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<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">For accounting periods starting on or after 1 April 2017,
the government will introduce new corporation tax payment dates for companies
to pay in quarterly instalments in the third, sixth, ninth and twelfth months
of their accounting period.<o:p></o:p></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">This
measure affects companies with annual taxable profits of £20 million or more.
Where a company is a member of a group, the £20 million threshold will be
divided by the number of companies in the group. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Annual investment allowance<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">The
annual investment allowance for all qualifying investment in plant and
machinery made on or after 1 January 2016 will be £200,000. The allowance is
currently £500,000.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Employment allowance<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">From
April 2016, there will be an increase in the annual employment allowance from
£2,000 to £3,000.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;"></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Companies
where the director is the sole employee will no longer be eligible to claim the
employment allowance from April 2016.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Restriction of corporation tax relief<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">The
corporation tax relief a company may obtain for the cost of ‘goodwill’, such as
the amount paid for the reputation or customer relationships of the business
purchased, will be restricted for all acquisitions and disposals on or after 8
July 2015. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">This
measure removes the tax relief that is available when structuring a business
acquisition as a business and asset purchase so that goodwill can be recognised
and amortised over time.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">This
advantage is not generally available to companies which purchase the shares of
the target company. Removing this relief reduces this distortion and levels the
playing field for merger and acquisition transactions.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span> </div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">R&D tax credits: universities and charities<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">A
measure to amend an anomaly in the R&D tax credits legislation was
announced so that universities and charities are unable to claim R&D
credit, in line with the original intention of the policy. This will apply to
expenditure incurred from 1 August 2015. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Controlled foreign companies loss relief restriction<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">From
8 July 2015, the government will remove the ability for companies to use UK
losses and reliefs against a controlled foreign company charge. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">This
change should improve the effectiveness of the controlled foreign company
regime in both deterring the diversion of profits and taxing any diverted
profits.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Disposal of stock other than in trade<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">Amendments
are to be made to the legislation to stop corporate groups from using a
transfer pricing override to manipulate the value of assets in intergroup
transfers. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">The
changes relating to trading stock and intangible assets have been introduced to
ensure that disposals made other than in the normal course of business are
brought into account for tax purposes at full market value.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Taxation of carried interest<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">The
government will introduce legislation to ensure that sums which arise due to
investment fund managers by way of carried interest will be charged to the full
rate of capital gains tax, with only limited deductions being permitted. This
measure will be effective from 8 July 2015. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Employee benefits and expenses<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">A statutory exemption is to be introduced from April 2016,
which is intended to simplify the tax system by introducing a statutory
exemption for trivial benefits in kind costing less than £50. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Self-employed national insurance contributions<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Consultation will commence in autumn 2015 on abolishing
Class 2 national insurance contributions (NICs) and reforming Class 4 NICs for
the self-employed.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Bank corporation tax surcharge<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">A
supplementary tax of 8% on banking sector profits will be introduced from 1
January 2016. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">The
tax will apply to the banks’ corporation tax profits prior to the use of any
existing carried forward losses. The first £25 million of profit within a group
will not be subject to this tax charge. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">Where
a company’s accounting period straddles 1 January 2016, the period will be
split and the surcharge will apply to profits of the notional period commencing
on 1 January 2016.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Bank levy<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">A
reduction to the full bank levy rate will be implemented changing the rate from
0.21% to 0.18% in 2016. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">New
legislation will also be introduced to change the tax base to UK operations
only from 1 January 2021.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;"></span> </div>
<div style="border-color: currentColor currentColor rgb(79, 129, 189); border-style: none none solid; border-width: medium medium 1pt; mso-border-bottom-themecolor: accent1; mso-element: para-border-div; padding: 0cm 0cm 4pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoTitle" style="margin: 0cm 0cm 15pt;">
<span style="color: #17365d;"><span style="font-family: Arial, Helvetica, sans-serif;">Personal<o:p></o:p></span></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Personal allowance increase<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The income tax personal allowance will increase from £10,600
in 2015/16 to £11,000 in 2016/17. It will further increase to £11,200 from
2017/18.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Personal allowance indexation change <o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The government will legislate to ensure that once the
personal allowance reaches its target of £12,500 it will be uprated in line
with the national minimum wage (NMW). The aim of the proposal is to ensure that
any person on the NMW working 30 hours per week or less is unlikely to pay
income tax. A review into aligning the NMW timeline with the tax year was also
announced.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Higher rate threshold increase<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The higher rate threshold will increase from £42,385 in
2015/16 to £43,000 in 2016/17. It will increase to £43,600 in 2017/18. There
will be a corresponding increase in the national insurance contributions upper earnings
limit to ensure it remains aligned with the higher rate threshold. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></b></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: currentColor; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td style="background-color: transparent; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.9pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Higher rate threshold<o:p></o:p></span></b></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: windowtext windowtext windowtext rgb(0, 0, 0); border-style: solid solid solid none; border-width: 1pt 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td></tr>
<tr style="mso-yfti-irow: 1;"><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.9pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">2015/16<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">£42,385<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td></tr>
<tr style="mso-yfti-irow: 2;"><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.9pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">2016/17<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">£43,000<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td></tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.9pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">2017/18<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">£43,600<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td></tr>
</tbody></table>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Tax on dividends<span class="Heading1Char"><span style="font-weight: normal;"><o:p></o:p></span></span></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The government has introduced major changes to the taxation
of company dividends. This is likely to increase the taxation liability of many
director/shareholders of limited companies.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">The dividend tax credit will be abolished and replaced with
a new dividend tax allowance of £5,000 per year from April 2016.<span style="mso-spacerun: yes;"> </span>New rates of tax on dividend income above the
allowance will be introduced, which will be 7.5% for basic rate taxpayers,
32.5% for higher rate taxpayers and 38.1% for additional rate taxpayers.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">The announcements were not accompanied by any detail so the
impact of this change will become clearer as further documents are made
available.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Restricting finance cost relief for landlords<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The government will restrict the relief on finance costs,
including mortgage interest payments, available to individual landlords of
residential property to the basic rate of tax. The restriction will be phased
in over a 4 year period, starting from April 2017.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Increase in rent-a-room relief<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The level of rent-a-room relief will increase from £4,250 to
£7,500 from April 2016 to help the growing numbers of individuals renting out
their spare rooms. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Wear and tear allowance changes<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The government will replace the existing wear and tear
allowance with a new relief that will allow all residential landlords to deduct
the actual cost of replacing furnishings from April 2016. <span style="mso-spacerun: yes;"> </span>Capital allowances will continue to apply to landlords
of furnished holiday lets. A technical consultation will be published on the new
relief before the summer.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Abolishing non-domicile status for long-term residents<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Legislation will be introduced from April 2017 to ensure
that anybody resident in the UK for more than 15 of the past 20 years will be
deemed to be domiciled in the UK for tax purposes. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Non-domicile status for UK born individuals<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">From April 2017, any individual who is born in the UK to
parents who are domiciled here will not be eligible to claim non-domicile
status while they are resident in the UK.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Amendment to venture capital schemes<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">Subject
to state aid approval, new measures were introduced to amend enterprise investment
scheme (EIS) and venture capital trust (VCT) rules. Some of the measures
include: <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoListParagraphCxSpFirst" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]-->a new cap on the total investments a company may
raise under EIS, VCT or other risk finance investments of £12 million or £20
million for knowledge intensive companies<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoListParagraphCxSpLast" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]-->preventing companies from using EIS or VCT
investments to acquire a business and a requirement that investors are
independent from the company at the time of the first share issue.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="-ms-text-justify: inter-ideograph; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">These
measures will take effect from royal assent to the Summer Finance Bill 2015.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Tax-free childcare<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Due to a legal challenge, tax-free childcare is to be
launched from early 2017. In the meantime the existing scheme, employer supported
childcare remains open to new entrants until the new scheme is introduced.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div style="border-color: currentColor currentColor rgb(79, 129, 189); border-style: none none solid; border-width: medium medium 1pt; mso-border-bottom-themecolor: accent1; mso-element: para-border-div; padding: 0cm 0cm 4pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoTitle" style="margin: 0cm 0cm 15pt;">
<span style="color: #17365d;"><span style="font-family: Arial, Helvetica, sans-serif;">Savings and pensions<o:p></o:p></span></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Lifetime allowance<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The lifetime allowance for pension contributions is to
reduce from its current level of £1.25 million to £1 million from 6 April 2016.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">As on previous occasions when this allowance changes there
will be transitional protection for pension rights already over £1 million in
order to ensure that this change is not retrospective.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">From April 2018 it is intended to index the allowance
annually in line with CPI, which<b style="mso-bidi-font-weight: normal;"> </b>means
that this should be the last of these reductions, which have seen the allowance
reduce from £1.5 million.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Reduced annual allowance<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">From April 2016 there will be a reduction in the £40,000
annual pension allowance where income, including pension contributions exceeds
£150,000. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The annual allowance will reduce by £1 for every £2 of
income in excess of £150,000, down to a minimum of £10,000.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Further changes to pension relief<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">A consultation document was published which will further
look at a reform of pensions tax relief. This will include reviewing whether
the taxation of pensions should be more closely aligned with the taxation of
ISAs.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Lump sum death benefits<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">From or after 6 April 2016, where someone dies at the age of
75 or over, taxable lump sum benefits will be subject to tax at the recipient’s
marginal rate of income tax. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Where the recipient is, for example, a trust or a company
and therefore does not have a marginal rate, the 45% charge will continue to
apply. <span style="color: red;"><span style="mso-spacerun: yes;"> </span><o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Equitable life<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The Equitable Life payment scheme will close to new
claimants on 31 December 2015. Further endeavours are to be made to trace
remaining policyholders due £50 or more. There will be a further payment to
Equitable Life policyholders on pension credit who received 22.4% of their
relative loss. This payment will be for an additional 22.4% and is to be made
in early 2016.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: "Cambria",serif; mso-ansi-language: EN-GB; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /><span style="font-family: Arial, Helvetica, sans-serif;">
</span></span><span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div style="border-color: currentColor currentColor rgb(79, 129, 189); border-style: none none solid; border-width: medium medium 1pt; mso-border-bottom-themecolor: accent1; mso-element: para-border-div; padding: 0cm 0cm 4pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoTitle" style="margin: 0cm 0cm 15pt;">
<span style="color: #17365d;"><span style="font-family: Arial, Helvetica, sans-serif;">Inheritance Tax<o:p></o:p></span></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Main residence and the inheritance tax nil-rate band<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">A change in line with the last 2 Conservative manifestos is
to be introduced although the change is not to commence until 6 April 2017 and will
not be fully implemented until 6 April 2020.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">An additional inheritance tax (IHT) nil-rate band is to be
introduced when a residence is passed on death to direct descendants.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Additional nil-rate
bands<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">
</span><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: currentColor; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td style="background-color: transparent; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.9pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: windowtext windowtext windowtext rgb(0, 0, 0); border-style: solid solid solid none; border-width: 1pt 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">One spouse<o:p></o:p></span></b></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: windowtext windowtext windowtext rgb(0, 0, 0); border-style: solid solid solid none; border-width: 1pt 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial, Helvetica, sans-serif;">Two spouses<o:p></o:p></span></b></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td></tr>
<tr style="mso-yfti-irow: 1;"><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.9pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">2017/18<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">£100,000<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">£200,000<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td></tr>
<tr style="mso-yfti-irow: 2;"><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.9pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">2018/19<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">£125,000<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">£250,000<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td></tr>
<tr style="mso-yfti-irow: 3;"><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.9pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">2019/20<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">£150,000<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">£300,000<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td></tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.9pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">2020/21<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">£175,000<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td><td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 141.95pt;" valign="top" width="211"><span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">£350,000<o:p></o:p></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></td></tr>
</tbody></table>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<b style="mso-bidi-font-weight: normal;"><o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Any unused nil-rate band will be transferred to a surviving
spouse or civil partner. When added to the £650,000 existing nil-rate band (2 x
£325,000) this could provide a total nil-rate band of £1 million for a married
couple or civil partners.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">From 2021/22 onwards the nil-rate bands will be increased in
line with the CPI.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">It was also proposed that this new nil-rate band will be
available when a person downsizes or ceases to own a home on or after 8 July
2015 and assets of an equivalent value, up to the value of the additional
nil-rate band, are passed on death to direct descendants. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Final details are subject to a technical consultation. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">There will also be a tapered withdrawal of the additional
nil-rate band for estates with a net value of more than £2 million. This will
be at a withdrawal rate of £1 for every £2 over this threshold.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">The IHT nil-rate band<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The government has confirmed that the current nil-rate band
remains frozen at £325,000 until April 2021 – previously this was frozen until
April 2018.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">IHT and non-domiciles<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">From April 2017 the point at which a non-domiciled
individual is deemed domiciled for IHT purposes will change to 15 out of 20
years. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">It is also intended to treat individuals who were born in
the UK to parents who are domiciled here, as UK domiciled while they are in the
UK. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">IHT on UK residential property of non-domiciles<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">From April 2017 IHT will be payable on all UK residential
property owned by non-domiciles, including property held indirectly through an
offshore structure regardless of their status for tax purposes. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;"></span> </div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">A detailed paper was also published which it is intended to
provide a basis for consultation later in 2015.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">IHT avoidance<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">New rules are to be introduced to target avoidance through
the use of multiple trusts as previously announced in Autumn Statement 2014.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div style="border-color: currentColor currentColor rgb(79, 129, 189); border-style: none none solid; border-width: medium medium 1pt; mso-border-bottom-themecolor: accent1; mso-element: para-border-div; padding: 0cm 0cm 4pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoTitle" style="margin: 0cm 0cm 15pt;">
<span style="color: #17365d;"><span style="font-family: Arial, Helvetica, sans-serif;">Welfare<o:p></o:p></span></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Tax credit debt recovery<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The recovery of tax credits is to be more intensive. HMRC
will recover overpayments of working tax credit (WTC) from payments of child
tax credit (CTC), and recover overpayments of CTC from payments of WTC.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">HMRC will extend the use of the private sector to improve
the collection of tax credit debt where this is in excess of £3,000 and has
already passed through the </span><span style="font-family: Arial, Helvetica, sans-serif;">extending tax credits debt collection process.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Increase in the tax credits taper rate<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">From April 2016 the taper rate in tax credits will increase
from 41% to 48% of gross income. Once claimants earn above the income threshold
in tax credits, it will be withdrawn at a rate of 48p for every extra pound
earned.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Universal credit work allowances<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">From April 2016 the income thresholds in tax credits will
reduce from £6,420 to £3,850 per year. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Work allowances in universal credit (UC) will be abolished
for non-disabled childless claimants, and reduced to £192 per month for those
with housing costs and £397 per month for those without housing costs.
Claimants earning below these amounts will retain their maximum award.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Limit child element in tax credits and UC<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The child element of tax credits and UC will no longer be
awarded for third and subsequent children born after 6 April 2017. Multiple
births and other exceptional circumstances will be protected from the 2
children limit.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Income rise disregard in tax credits<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">From April 2016 the amount by which a claimant’s income can
increase in-year compared to the previous year’s income before it is adjusted
is to be reduced from £5,000 to £2,500.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Benefits uprating<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Most working-age benefits, for example Jobseeker's Allowance
and Income Support, will be frozen for 4 years from April 2016. This freeze
also applies to CTC and WTC (excluding disability elements).<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Household benefit cap<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The household benefit cap will be reduced to £20,000, except
in Greater London where the cap will be £23,000.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div style="border-color: currentColor currentColor rgb(79, 129, 189); border-style: none none solid; border-width: medium medium 1pt; mso-border-bottom-themecolor: accent1; mso-element: para-border-div; padding: 0cm 0cm 4pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><div class="MsoTitle" style="margin: 0cm 0cm 15pt;">
<span style="color: #17365d;"><span style="font-family: Arial, Helvetica, sans-serif;">Other measures<o:p></o:p></span></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">VAT on services enjoyed in the UK<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">HMRC will apply VAT ‘use and enjoyment’ provisions so that
from next year, it will be clear that all UK repairs made under UK insurance
contracts will be subject to VAT in the UK.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Insurance premium tax<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">From 1 November 2015 the standard rate of insurance premium
tax will increase from 6% to 9.5%.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<h1 style="margin: 24pt 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Vehicle excise duty<o:p></o:p></span></span></span></h1>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Purchasers of cars first registered on or after 1 April 2017
will be liable to a first year rate, which starts at £10 for cars with
emissions of 1-50 g/CO<span style="font-size: small;"><sub>2</sub>/km to £2,000 for cars with emissions in
excess of 255 g/CO<sub>2</sub>/km.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">A flat standard rate of £140 will apply in all subsequent
years, except for zero-emission cars, which will continue to attract a £0 rate.
Cars with a list price of over £40,000 will attract a supplement of £310 per
year for the first 5 years in addition to the standard rate.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="font-family: Arial, Helvetica, sans-serif;">From 2020/21 all of the revenue raised from vehicle excise
duty in England will be invested in England on the English Strategic Road
Network.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Climate change levy<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The climate change levy (CCL) exemption will be removed for
renewably sourced electricity from 1 August 2015. There will be a transitional
period for suppliers, from the same date, to claim the CCL exemption on any
renewable electricity generated before that date.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Aggregates levy<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The 2014 legislation that suspended exemptions from the aggregates
levy is to be repealed. All exemptions apart from shale will be fully restored.
Once the reinstatement of exemptions comes into force on 1 August 2015,
businesses will be able to claim a refund of any aggregates levy paid since 1
April 2014 (with interest) on materials for which the exemption was found to be
lawful by the European Commission.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">National living wage<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">A new premium for those aged 25 and over starting at 50
pence will be introduced leading to a new national living wage (NLW) of £7.20
in April 2016. It is envisaged that the NLW could reach the government’s target
of over £9 by 2020.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">National minimum wage<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">The main NMW rate is set to increase by 20p per hour to
£6.70 on 1 October 2015. The premium referred to above means that a current NMW
worker working 35 hours a week can expect to see their income increase by over
£1,200 from April 2016.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span><span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;"></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Illegal work enforcement<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Additional investment is to be made available in NMW
enforcement to tackle non-compliant employers and to help ensure that workers
are aware of their obligations and rights.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Student maintenance<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Maintenance loan support will rise for students from low and
middle-income backgrounds up to £8,200 a year when studying away from home,
outside London. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">From the 2016/17 academic year, maintenance grants will be
replaced with maintenance loans for new students from England, due to be repaid
when their earnings exceed £21,000 a year.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="color: #365f91;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: small;">Childcare<o:p></o:p></span></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">Free childcare entitlement is extended to 30 hours a week
for working parents of 3 and 4 year olds from September 2017.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
</span></span></o:p><span style="color: #565656;"><span style="color: black;"><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;"></span><br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<o:p><span style="font-family: Arial, Helvetica, sans-serif;"> </span></o:p></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;">
</span></div>
</span></span></o:p><span style="color: #565656;"><span style="color: black;"><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;"></span><br /></div>
</span><div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;"></span><br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;"></span><br /></div>
<span style="color: black; font-family: Arial, Helvetica, sans-serif;">
</span></span>Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-19991510651011908232015-04-08T14:58:00.002+01:002015-04-08T14:58:37.074+01:00ARE YOU AWARE OF THE NEW RATES AND PENALTIES FROM 5.4.15<div style="text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: 17px;"><u><strong>Are you aware of the new rates and penalties from 5 April 2015</strong></u></span><br /></span><span style="font-size: 13px;"><span style="font-family: Arial, Helvetica, sans-serif;">Standard Tax Code is 1060L<br />SMP/SAP/SPP weekly rate is £139.58<br />SSP weekly rate is £88.45<br /><br />Penalties which are coming into effect from the 5th April 2015 for late or incorrect FPS submissions are as follows:-<br /><br />1-9 employees £100.00<br />10 - 49 employees £200.00<br />50 - 249 employees £300.00<br />250 + employees £400.00<br /><br />The penalties are per late or incorrect submission.<br /><br />An incorrect submission is looking to be classed as an amended FPS submitted after the pay date.<br /><br />Clients need to be warned to ensure they provide us with information on time, check and authorise payroll carefully and on time, so we can send the submissions and make amendments, if necessary, <u><strong>before the pay date.</strong> </u>Amendments after the pay date should be reflected on the following months payroll<u>.</u></span> </span></div>
Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-39549184128435134862015-04-01T03:30:00.000+01:002015-04-01T15:10:51.475+01:00National Insurance for the self-employed<strong>National Insurance for the self-employed</strong><br />
<div class="section-name">
If you are self-employed you will normally pay class 2 National Insurance and class 4 National Insurance.</div>
<div class="content">
If you are self-employed as an actor, special rules applied until 5 April 2014. Under these special rules, actors paid Class 1 National Insurance, rather than Class 2 and 4 National Insurance, on income from some contracts, even thought there were treated as self-employed for income tax purposes. From 6 April 2014, actors should simply pay class 2 and class 4 National Insurance, as other self-employed workers.</div>
<div class="content">
</div>
<div class="content">
<strong>Class 2 National Insurance</strong></div>
<div class="content">
Once you start self employment you become liable to pay Class 2 National Insurance. The way class 2 National Insurance is paid will change from 6 April 2015.</div>
<div class="content">
From the tax year 2015-16, most people will pay class 2 National Insurance along with class 4 National Insurance and income tax (in January self-assessment payments). This also means that rules for those with small earnings from self-employment will change. People with profits of less than the Small Profit Threshold (£5,965 for 2015-16), will not have to pay any class 2 National Insurance. They will not need to claim an exemption in advance.</div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<a href="http://taxaid.org.uk/guides/information/an-introduction-to-income-tax-national-insurance-and-tax-credits/national-insurance/national-insurance-for-the-self-employed"><span style="color: #0563c1; font-family: Calibri;">Read More </span></a></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;">
<o:p></o:p> </div>
Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-2738844359771448782015-03-04T14:41:00.001+00:002015-03-04T14:42:13.078+00:00NATIONAL MINIMUM WAGE<!--[if !mso]>
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<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: #666666; font-size: 10.5pt;"><span style="color: #990000;"><b>NATIONAL MINIMUM WAGE - OFFENDERS NAMED AND SHAMED</b></span></span></span></div>
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<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: #666666; font-size: 10.5pt;">HM Revenue & Customs (HMRC) has recently named 70 offenders who
have failed to pay the National Minimum Wage (NMW).<br />
<br />
Currently, the NMW adult rate (21 and over) is £6.50 per hour with an annual
October update. There are three other rates, an apprentice rate, a 16-17 year
old rate and an 18-20 year old rate.<br />
<br />
There are a number of common problems, the main one relates to apprentices. The
apprentice rate (the lowest at currently £2.73 per hour) applies to 16-18 years
and those who are 19 years and over who are in their first year. All other
apprentices are entitled to the NMW based on their age.<br />
<br />
An easy error is failing to notice an employee who moves from the 17 year old
rate to the 18 year old rate.<br />
<br />
Where workers are provided with accommodation, this also needs to be taken into
account as it can affect the NMW calculation.<br />
<br />
The 70 offenders range from a business in Nottingham who failed to pay over
£37,000 to 184 workers (an average of £200 each) to a business in Durham who
failed to pay just over £100 to one employee. So, for the sake of failing to
pay just over £100 the business is now named and shamed. </span><span style="font-size: 12pt;"></span></span></div>
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<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: #666666; font-size: 10.5pt; line-height: 107%;">We have seen a rise in these enquiries as HMRC
check through business records to check the accuracy. A number of these
enquiries are started following complaints by current or ex-employees.</span><span style="font-size: 12pt; line-height: 107%;"><br />
<br />
</span><span style="color: #666666; font-size: 10.5pt; line-height: 107%;">This is becoming a very emotive subject as no doubt you will have seen
the recent news that even the Church of England has come in for a lot of criticism
for advertising jobs below the living wage. (The living wage is slightly higher
than the NMW and is calculated according to the basic cost of living in the UK.
The current rate for outside London is £7.85).</span><span style="font-size: 12pt; line-height: 107%;"><br />
</span><span style="color: #666666; font-size: 10.5pt; line-height: 107%;"><br />
If you are in any doubt about what is and isn’t included in the NMW, then
please contact us and we will advise you on how not to become one of HMRC's
statistics.</span></span></div>
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<span style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;"><span style="color: #666666; font-size: 10.5pt; line-height: 107%;">Telephone us on 01472 345888 or email me on sharon.rose-bloy@aprobinson.biz we will be more than happy to set your mind at rest.</span></span></div>
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Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-82050847056566771412014-08-05T14:17:00.001+01:002014-08-05T14:17:37.234+01:005 Ways to Increase your sales<p><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiEWVdAXza4TZLWR5NNfC_ik_EEXHyDbHqZwDpg35MXKNQU-jyoAPnQzrchgURIW0zjelpgegR5V0SrjQOJCcDAHAfAPrCZN-e72S_H5F_nUvX-mRmTAW1E_IwL4HqvW0wsFDrmNksRoGQ/s1600-h/BUY%25255B2%25255D.png"><img title="BUY" style="border-top: 0px; border-right: 0px; background-image: none; border-bottom: 0px; float: none; padding-top: 0px; padding-left: 0px; margin-left: auto; border-left: 0px; display: block; padding-right: 0px; margin-right: auto" border="0" alt="BUY" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEixkza88SzDF9nx2LV_wruu1e9wuMkGziLHx21SRV08tcMjBgdGNFk8RyOS3rirZr6rsmIWIfkqTRrWTbmT7mDF23dT7p6xWJVpTm8MBHu7UJzJWnEiPfhmJL2lyQCy1c-s01TM-Y8xm_c/?imgmax=800" width="720" height="396"></a></p> <p>If you’re in business, surely you’d want to make a lot of sales? One key thing to remember is, the easier you make it for people to do business with you, the more business you will do. Not everyone will have the internet, those that do, might not come to your location as they prefer to buy online. Think of all types of people and how you will reach them with your products or services.</p> <p><font color="#a92345">1. Retail</font> – if you have a fixed location where your customers can browse your items this could bring you in more sales if done right. Lets say you are a clothing shop, once a week change your manikins in the window and showcase your stock with the latest trends. Have a welcoming changing room, so your customers feel relaxed and willing to try on items. Be attentive to your customers, offer help, now and again but, not too much as this can be very off putting for a customer. Your customer might have just popped in to browse but, if all the above is done correctly, you have a happy customer leaving with a number of items. Including a new dress which they wear that night and their friends want to know, where they got it from because they want one to, which leads me to number 2.</p> <p><font color="#a92345">2. Recommendation</font> – It is said that an unhappy customer will tell more people than a happy one so, the key is to always do your best so you have a happy customer buying/using your products or services. Always deal with complaints efficiently as people will also talk about the way you handled, or didn’t handle their complaint. The best advertising is from a customer recommendation. Your job is to make all your customers become fans of what you sell or provide. You could look at doing incentives for your customers or clients, offer them a discount voucher on their next purchase or 10% off their annual fee. People love getting freebies and incentives, think about what you could offer as a freebie, or think about what incentives or offers you like to receive yourself.</p> <p><font color="#a92345">3. Online</font> – If you have an online shop this means anyone in the world can buy from you. While this might sound great, you will have to consider supply and demand. Do you or can you supply enough stock? Having an online shop is great but, think of your customers. Postage could be seen as a barrier to buy multiple items, look at offering a set amount no matter how many items they buy, or a special offer to encourage your customers to buy more, for example; buy more than 3 pairs of shoes and get free delivery. What if they need to return items, this could put them off buying from you in the first place. It’s almost guaranteed that you will get items returned to you, look at offering a free returns service, or courier collection service or, if you have a retail shop, you could accept in-store returns for those customers who can get to you.</p> <p><font color="#a92345">4. Networking</font> – A vast number of businesses nowadays partake in networking. It’s a great way to build great relationships with likeminded people. This new relationship will lead to great things. Offer help/support where you can, invite them to other events you might know of, introduce them to other people you know, refer work to them where you can and before you know it, you have a great relationship with someone as likeminded as you. Who’s products or services do you think they will be recommending to their friends and families, yours, or Mr Blogs down the road who they pass on the way to work? Relationships in business is vital, it’s not what you know it’s who you know.</p> <p><font color="#a92345">5. An event</font> – If you’re taking part in a fair or trade show, make sure you stand out. All trade shows look the same and the visitors will be seeing a lot of people/stalls, you need to make sure you stand out from the rest. Try dressing up, having an interactive stall showcasing your products, discount vouchers or run a competition.</p> <p>If this blog has given you ideas please tweet and share this post to others. If you would like more ideas and inspiration why not get a copy of our 57 Ways to Grow your Business book, <a href="http://www.aprobinson.biz/resources/free-downloads">follow this link</a> and click post me a copy, and i’ll send you a free book in the post.</p> <p>If you would like to talk to us about your business and get some ideas on how we can help you with the growth of your business contact me by <a href="http://www.aprobinson.biz/contact-us">clicking this link.</a></p> <p>Hope to see you back soon.</p> Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-7468167082739854302014-07-07T10:25:00.001+01:002015-03-04T14:24:29.487+00:00Incorporate video into your business<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjl7J9tRA1_LAZev11CMBd9x_sts0aBMFmKpcEOHG_d9bvZDaXn1mOgARfQQbKlWi5SqbC3csfqK3LXNP1NJ7UXznCHVct69rBd0MyOCkG_Fy7tEf8TMRAPHVzu7cPWRnX4i8Mk1d30v5s/s1600-h/video%25255B8%25255D.png"><img alt="video" border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiW6UMFNzYImthMYkvxPKpJw-tDaIUdhLJu6ekr59WtGVdXeipS3M628wUpO-qX1OMYF9h-dE7fpdp0WZxWnC5dvVMyaCGQDy3dhFiTxwgiXZ0mxJql4QOW-mCsjHYrIFIw-OSd7Dp_ar4/?imgmax=800" height="450" style="background-image: none; border-bottom: 0px; border-left: 0px; border-right: 0px; border-top: 0px; display: inline; padding-left: 0px; padding-right: 0px; padding-top: 0px;" title="video" width="816" /></a><br />
Using video is a powerful way for generating sales. You can include comprehensive product demonstrations and user testimonials, all without having to make a sales call. It can expand your market area, shorten your sales cycle and reduce the amount of time you would otherwise have spent face-to-face with customers.<br />
Include video clips on your website, Youtube.com is one of the largest search engines, so create your own Youtube channel.<br />
Here’s how we have incorporated video in our business <a href="http://www.aprobinson.biz/about-us/testimonials">click here</a>, what do you think? Have you incorporated video in your business yet? Leave your comments below.<br />
If you want more ways to grow your business get a copy of our free book by <a href="http://www.aprobinson.biz/resources/free-downloads">clicking here</a>, or <a href="http://www.aprobinson.biz/contact-us">Click here</a> and contact Sharon Rose-Bloy for a free meeting.Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-36793070832300316762014-07-07T08:39:00.001+01:002015-03-04T14:26:58.802+00:00Business in Grimsby – What’s it really like?<br />
This week, I have interviewed Delaney Marling Partnership Ltd (DMP) for their thoughts on, what it’s really like for businesses in Grimsby. <br />
Delaney Marling Partnership has 7 successful years in business under their belt. Forming in Hull but, always providing the Grimsby Area with their services. One of their first jobs on the South Bank was to inspect a night club in Cleethorpes. There are some great resources in Grimsby which brings businesses together with other likeminded businesses. Delaney Marling Partnership says, thanks to The Business Hive in Grimsby and the South Humberside Business Network, we have met a high number of great Grimsby businesses. They have put a lot of time into getting to know local businesses, and fully enjoy the new relationships they have made with local Grimsby Businesses. For Delaney Marling Partnership, having a business in Grimsby has had an increased impact of business, mainly on the residential survey side of what they do. Delaney Marling Partnership see Grimsby business to be diverse, as the Humber joins together to build a regional hub for food/energy, Grimsby is smack bang in the right place. DMP think the biggest challenge to Grimsby business’ is being positive and believing in what they do DMP say their biggest challenge is getting their brand known in the industrial/commercial sectors and letting Grimsby business’ know what they do and how they can assist as Chartered Building Surveyors. It takes time and results don’t always come immediately but can take months or years. When I asked “to enable you to run a successful business, what do you feel you couldn’t be successful without?” There answer was many things, but mainly a great business partner and support from friends and family. There are a few things we might be able to help you with if you’re a local business, not only are we a service driven firm but we also help businesses flourish with our business advise and business growth help. Get a copy of one of our books by <a href="http://www.aprobinson.biz/resources/free-downloads">clicking here.</a> <br />
What do you think, do you face similar challenges, and what couldn’t you do business well without? Leave your comments below. <br />
For support in your business, or for a free meeting contact me on 01472 345888 or email me your enquiry to <a href="mailto:julie.keen@aprobinson.biz">sharon.rose-bloy@aprobinson.biz</a><br />
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Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-13226521972006351662014-06-11T11:21:00.001+01:002014-06-11T11:21:40.342+01:00Is your accountant worthy of a #WorldCup trophy?<p> </p> <p><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgH6ak6xjChET2jzmqMUygXn-PN-HdoDrJC-y6DuswnKPqrD7-rnhpyRyj_PY6qwnYMelSHu7zLqmH7qhulCoK-D2h3WwZ7mEjLyBmFfdlj2BSSp5OhTufIleZSyIN4uTRImMzmAQFCH2w/s1600-h/image%25255B8%25255D.png"><img title="image" style="border-top: 0px; border-right: 0px; background-image: none; border-bottom: 0px; float: none; padding-top: 0px; padding-left: 0px; margin-left: auto; border-left: 0px; display: block; padding-right: 0px; margin-right: auto" border="0" alt="image" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgi38ZYuspcsxFuoIWXOEVSQKzVvJ11kQAw3_i673rT7Q_RGbc3aIzrIl05xQUg4SOr9XS06l1kBQiAR4Vnjfd97a66jZRKxML13zWpMc6b1358oaOs1YLDQ1VqR9mdb5Hye8SoFTq3uwk/?imgmax=800" width="185" height="244"></a></p> <p>You might think an accountant is just someone who does your tax returns, bookkeeping or VAT. You might even stereotype accountants as “Number Crunchers but, when I meet people, I can’t help myself when I ask “what would your dream accountant be, or what would your dream accountant do for you” People tend to answer with “I would like an accountant who would get my figures right”, or “I would like an accountant who will never land me with a late payment penalty.” what would your answer be? When I say “What about an accountant who pushes you to grow your business or points out your faults to help you improve, or talks to you in a language you understand, so you can fully appreciate where your accountancy fees are being spent or what about being kept up to date with the latest changes that could affect you or your business, or being invited to free business events” I find myself with puzzled face’s looking at me. <p>Like many businesses out there we as a firm have evolved into something bigger and better. Our mind set of looking out for number 1, YOU, is always first and foremost. I would love to help you if you want to experience an evolving accountancy firm. I promise your perception of accountants will change. Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0tag:blogger.com,1999:blog-3482194775988044352.post-35483227704046194362014-05-20T16:27:00.001+01:002015-03-04T14:27:17.567+00:00Protect your business this summer<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiQ8pwcnbPzheeI9Lwi0xqdxhfdiqAcArGjk7B_YjOx3SjyltLAXA3fWS4G_Ixg0mrQTsRrKVJM0bSJUfnCcdi_ShucLaaserE51AgOh9LNyU5e20BE45HHDdsO4uY4-muaYzGyizO2qmw/s1600-h/PROTECT%252520YOUR%252520BUSINESS%252520THIS%252520SUMMER%25255B2%25255D.jpg"><img alt="PROTECT YOUR BUSINESS THIS SUMMER" border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj5CG9S5Ga_uD_Zf6M2x7wNTF8BAq3weMi9O4zxPiyd7PYNrjeE4TVQixJ4-8rFlOyL_KQssaVp2nOjuzrsNF0O9_Z6KG9eAc7BXAfbfiuiNOEOFy6zWYVDrXNURKcO1fOrhP99NEdQWPE/?imgmax=800" height="174" style="background-image: none; border-bottom: 0px; border-left: 0px; border-right: 0px; border-top: 0px; display: block; float: none; margin-left: auto; margin-right: auto; padding-left: 0px; padding-right: 0px; padding-top: 0px;" title="PROTECT YOUR BUSINESS THIS SUMMER" width="244" /></a><br />
Gosh what a hot weekend we had, even though the radio said it would be hotter than Ibiza, you never really know what to think with UK weather. Saturday was great, catching up with friends doing a little bit of shopping before relaxing on the park. Later that night my back, neck and shoulders started to hurt, it quickly dawned on me that I had sun burn! Even though I had been wearing SPF30 and wasn’t in the sun that long, I still burnt! <br />
Make sure you can fully enjoy yourself this summer, don’t let your business get burnt. If you have ANY worries or concerns about your business, or if your current accounting, payroll, bookkeeping or tax return services aren’t quite giving you the protection and stress free summer you deserve, give me a call or email me <a href="mailto:julie.keen@aprobinson.biz">sharon.rose-bloy@aprobinson.biz</a> and quote “SPF My Business” <br />
Get your business SPF protection and enjoy your summer.<br />
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Anonymoushttp://www.blogger.com/profile/13590808651788775989noreply@blogger.com0