Tax rates, allowances and reliefs
This guidance provides a summary of key tax rates, allowances and reliefs for 2017/18, 2018/19 and 2019/20.
Pensions
Expert commentary and practical guidance from ICAEW related to pensions in the UK personal tax regime.
Need to know
In this section
Features and articles
HMRC’s dropped appeal against the First-tier Tribunal
Lindsey Wicks, technical editor in the Tax Faculty, considers the implications of HMRC dropping its appeal against a First-tier Tribunal win for the taxpayer in the Hymanson case concerning lifetime allowance fixed protection.
Reality-check on pension tax relief
Financial advisers remain unconvinced about the government’s proposed changes to pension tax relief.
Smoke and mirrors
The case for removing pensions tax relief is anything but simple. Mike Morrison of AJ Bell assesses what could be lost and gained