January 2014 Tax Newsletter

30 Jan 2014 | Newsletters

This month, our newsletter is a detailed summary of the announcements made by the Chancellor in his Autumn Statement, delivered on 5 December 2013.

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This month’s newsletter contents include:

  • Personal Allowance and Tax Bands
  • Close Company Loans to Participators
  • Corporation Tax
  • ISA Limits
  • Annual CGT Exemption
  • Members of Limited Liability Partnerships (LLPs)
  • Class 3A Voluntary National Insurance Contributions
  • Tax Exemption for Employer Funding Occupational Health Treatments
  • Social Investment Tax Relief
  • Car Fuel Benefit Charge
  • Employer NICs for the Under 21s
  • Employee Ownership
  • Capital Gains Tax (CGT) Private Residence Relief
  • CGT on Non-Residents Disposing of UK Residential Property
  • Real Time Information (RTI) Late Filing and Late Payment Penalties
  • Company Car Advisory Fuel Rates