Newsletter Spring 2017

• Content
• Leading Article
• Current and future choices
• General Tax
• Claim the marriage allowance
• Scottish residents pay more tax
• Long-term effects of child benefit
• Check your NI record
• Block on pensions recycling
• Property Tax
• Jointly held let property
• When a house is not a home
• ATED hassle
• Employee Tax
• New levies and charges
• NMW traps
• Pay PAYE electronically
• Reactive tax codes
• Salary sacrifice
• VAT
• Reclaim VAT on purchases
• VAT flat rate restricted
• How to cancel a VAT registration