Emergency Budget 2010 – Part 3

Continuing on the topic of allowances and pension relief, Tax Partner Steve Wood also reviews: the increase in annuity requirements from 75 to 77; the decision to make Insurance Premium taxes match VAT changes; the potential legislation for Employee Benefit Trusts (EBT) and Employer Finance Retirement Benefit Schemes (EFRBS) and the government’s idea to introduce a General Anti Avoidance Rule.

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