We keep you updated
We provide our clients with regular updates on changes in taxation regulation, news from the world of accounting and, of course, information about the latest developments at Brawa Accounting Ltd.
Autumn Statement: documents
This is the Autumn Statement in full. You can find supporting and related documents Also.
Revenue and Customs Briefs
This collection brings together the Revenue and Customs briefs published from the 1 January 2013.
State Pension Top Up: Class 3A Voluntary National Insurance Contributions
This Tax Information and Impact Note provides information about the introduction of the voluntary Class 3A contributions.
Class 3A voluntary contributions will allow pensioners and those reaching State Pension age before 6 April 2016 who have entitlement to a UK State Pension the opportunity to increase their State Pension. The rate of Class 3A contributions have been set at an actuarially fair rate. Those eligible will be able to pay Class 3A contributions from 12 October 2015 and 5 April 2017.
List of qualifying recognised overseas pension schemes
A list of schemes that have told HM Revenue and Customs that they meet the conditions to be a Qualifying Recognised Overseas Pension Scheme (QROPS).
Authorised Investment Funds: Interest Distributions and Property Income
The effect of receiving income from Land and Buildings on an Authorised Investment Fund which otherwise qualifies to make an Interest Distribution and the planned changes to this.