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Income Tax

Sterling notes

The 0% rate of tax on Savings Income

The £5,000 nil-rate starting band for savings is available where earned income is less than £16,000 and yet individuals with taxable income greater than this can make use of it.

Taxation of collectives held directly

This article looks at the taxation of a collective investment when owned directly by a UK resident investor and considers any additional liability which may fall on the investor.

Savings and dividend taxation bands and allowances

Previously we have written articles covering the new taxation rules surrounding savings income and dividends. Here we provide a series of scenarios to show how these interact with an individual’s personal allowance and tax rates.
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High income child benefit charge

This article explains how the tax charge works for individuals affected by the high income child benefit charge.
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Changes to Dividend Taxation

Budget 2015 introduced changes to the way dividends will be taxed with effect from April 2016.
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Dividend taxation – an update

Further to the Summer Budget 2015, HMRC have now issued a factsheet providing some clarity on how the £5,000 dividend allowance will work from April 2016.
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Remittance to the UK – a taxing decision

This article summarises the key points for international advisers when deciding whether to use the remittance basis of taxation.

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