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Q&A: annual allowance charge on pensions Accountancy Daily

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Q&A: annual allowance charge on pensions Accountancy Daily

In our regular Q&A series, Croner Taxwise tax advisor Alexandra Fielding considers the tax implications for high earners of exceeding the annual allowance limit of £10,000 on pension contributions

Tax Accountancy Daily

The key HMRC filing deadlines from October to December 2019 including notification of chargeability for income tax/capital gains tax for 2018-19 if not registered for self assessment, loan charge payment deadline and Making Tax Digital for VAT reporting for deferred entry businesses

Capital or revenue the property letting conundrum …

Ben Chaplin explains tax reliefs for property letting businesses, summarising the main factors to be considered. Repairs and renewals expenditure incurred in a property letting business will either be treated as a revenue expense, which is generally allowable as a deduction from property income for tax purposes, or as capital expenditure, which is not.

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