FOR FINANCIAL ADVISERS ONLY
FOR FINANCIAL ADVISERS ONLY
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Time apportionment relief changes

The aim of this document is to provide an overview of the changes to time apportionment relief which were implemented in the Finance Act 2013.
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Don’t be rash; get tax advice before you encash!

The Upper Tribunal ruling in Joost Lobler v HMRC (2015) UKUT 152 (26 March 2015) has overturned the First Tier Tribunal decision and now enables the court to provide a remedy of rectification in the limited circumstances where the court deems the error of selecting a part surrender instead of a full surrender on a withdrawal form to be ‘of a sufficiently serious nature’.

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