ND.2825 Pension Schemes Newsletter 167 – March 2025 | New Developments Tax Rates Allowances Table Of Cases | Simon's Taxes

Home / Simons-Taxes /New developments, tax rates and allowances, table of cases /New Developments /What's changing? /Current changes / ND.2825 Pension Schemes Newsletter 167 – March 2025

Commentary

ND.2825 Pension Schemes Newsletter 167 – March 2025

New developments, tax rates and allowances, table of cases

See LNB News 04/03/2025 35.

For

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

I7.323 APR and successions

I7.504 Designation for the conditional exemption

B2.306 General tests for distinguishing between capital and revenue expenditure

��Ƶ

ND.2825 Pension Schemes Newsletter 167 – March 2025

New developments, tax rates and allowances, table of cases

E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

I7.323 APR and successions

I7.504 Designation for the conditional exemption

B2.306 General tests for distinguishing between capital and revenue expenditure

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

I5.251 Absolute entitlement by the life tenant

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

I7.120A BPR and excepted assets

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

I5.1122 More than one settlor (income tax and CGT)

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

ND.2825 Pension Schemes Newsletter 167 – March 2025

New developments, tax rates and allowances, table of cases

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT