Payroll Alliance Spring Payroll Update 2016 - Linda Pullan, Payroll Alliance

Payroll is a constantly changing system and keeping up to date with payroll legislation and how this affects you and your staff can be difficult. We are holding a half-day seminar to provide a cost effective, local way of being up to date with payroll and Sage.

The document summarizes upcoming changes to the taxation of dividend income in the UK, which will abolish the dividend tax credit and introduce a £5,000 tax-free dividend allowance. It provides examples of how various individual taxpayers and business owners would be impacted. For individuals receiving dividends over £5,000, they will pay an effective 7.5% tax on dividends instead of the previous 0% for basic rate taxpayers. Business owners taking a combination of salary and dividends will be slightly worse off. The changes may also increase taxes for discretionary trusts that receive dividends.

The Autumn Statement summarized the main changes to tax rates and allowances for individuals, companies, and trustees announced by the Chancellor. Key points included: - The personal income tax allowance will increase to £10,600 and the higher rate threshold will rise to £42,385 from April 2015. - The annual CGT exempt amount will rise to £11,100. - Pension flexibility reforms will allow over-55s greater access to pension pots and beneficiaries of those who die under 75 will receive payments tax-free. - Stamp duty land tax will be charged progressively on bands of property value up to £937,500.

A talk given at the CIPP conference on October 10th about practical ways that payroll specialists can talk bout pensions without getting into trouble

Thomson Reuters looked at the headline rates of VAT, income and corporation tax from 1978 to the present day and compared these to the manifesto commitments of the winning political party in every General Election since*, to see which Party kept their tax promises to the British electorate. *1979, 1983, 1987, 1992, 1997, 2001, 2005, 2010 and 2015

The document announces that, according to statements from Brendan Howlin T.D. and James Reilly, Minister for Children, free childcare will be provided from three years of age up until children are five and a half years old or start primary school, and that this new policy will take effect from September 1, 2016.

The document summarizes key points from the UK Chancellor's 2015 budget, including increases to personal tax allowances over the next few years, changes to income tax bands, increases to ISA and pension contribution limits, and new incentives for savings and first-time home buyers. It also outlines reductions to corporation tax rates, increases to the annual investment allowance, and proposals to replace tax returns with online tax accounts pre-populated with employment and pension income data.

This document contains a summary of a presentation on employees' tax for 2016. It discusses the following key points: 1) Tax tables for individuals and companies for 2016 and 2017, showing marginal tax rates and thresholds. 2) An overview of the legislative framework for PAYE, SDL, UIF, and ETI. It discusses the primary legislation governing each and SARS' application of the law through guides and rulings. 3) Details on medical tax credits, travel allowances, retirement lump sums, and unemployment insurance fund calculations. Comparisons of rates between 2016 and 2017 are provided. 4) The objectives of the presentation are to provide a resource on dealing with day-to-day tax issues

The document summarizes key announcements from the UK Chancellor George Osborne's Summer Budget 2015 that could impact financial planning decisions. Some of the major announcements include: 1) Increasing the personal tax allowance to £11,000 and pledging to raise it to £12,500 by 2020. 2) Introducing a new "National Living Wage" of over £9/hour by 2020 that starts at £7.20/hour in 2016. 3) Reforming inheritance tax by introducing a new transferable main residence nil-band to allow families to pass homes to descendants tax-free up to £1 million for some couples by 2020/21. 4) Restricting tax relief on

This document provides a summary of UK tax rates and allowances for the 2016/17 tax year. It includes income tax bands and rates, personal allowances, national insurance contribution rates, corporation tax rate, capital gains tax rates, inheritance tax thresholds, stamp duty land tax rates, VAT rates and more. The rates and allowances are based on information from Budget 2016 and are subject to confirmation in the Finance Act 2016.

This document outlines 5 tips for saving tax using SMSF pensions: 1) Understand tax components and how they are taxed, 2) Use multiple pensions to maximize tax-free growth and minimize death taxes, 3) Employ a re-contribution strategy to convert taxable super to tax-free over time, 4) Consider starting a pension from age 55-59 to make investment earnings tax-free, and 5) Start a pension from age 60 to make withdrawals tax-free and maximize the exempt current pension income deduction. Case studies are provided to illustrate how these strategies can save individuals over $100,000 in total tax.

Presentation slides from a webinar which took place on 19 July 2016. Watch the webinar: https://www.youtube.com/watch?v=0-RMtDWLKh4&feature=youtu.be

Our Spring Tax Update will be taking place across the region between the 8th and 10th March 2017. The update will include the following: •An update on the latest HMRC consultations •Analysis of the tax announcements in the 2017 Budget •A review of the current property tax environment •The latest on Making Tax Digital and interaction with cloud accounting

Our Spring Tax Update will be taking place across the region between the 8th and 10th March 2017. The update will include the following: •An update on the latest HMRC consultations •Analysis of the tax announcements in the 2017 Budget •A review of the current property tax environment •The latest on Making Tax Digital and interaction with cloud accounting

Working in Norway requires compliance with Norwegian payroll taxes and registration requirements. Failure to register can result in heavy penalties and unpaid wages. All individuals and companies working in Norway are subject to Norwegian taxes from day 1 with no 30-day rule. Employers must ensure all employees have Norwegian taxes deducted and paid. Personal service companies working in Norway may be liable for Norwegian corporate taxes if not compliant. Engaging a PSC as a subcontractor could make the contractor liable for any unpaid taxes. Advice is provided to minimize tax liability and exposure when working in Norway.

This document provides a summary of tax updates in Jamaica for 2014. Key points include: - A new Employment Tax Credit allows companies and self-employed individuals to claim a tax credit for payroll taxes paid on time. - A new "Super Form" allows one-stop business registration with multiple agencies instead of separate forms. - Income tax rates and thresholds from 2002-2014 are shown, with the threshold increasing over time. - A flat tax is introduced for the public transportation system to simplify taxes. - A new single tax payment form will allow self-employed individuals to file and pay quarterly income, education, and payroll taxes together. - Important tax calendar dates for Jamaica are listed, such as income

Our Spring Tax Update will be taking place across the region between the 8th and 10th March 2017. The update will include the following: •An update on the latest HMRC consultations •Analysis of the tax announcements in the 2017 Budget •A review of the current property tax environment •The latest on Making Tax Digital and interaction with cloud accounting

El documento presenta la propuesta de un proyecto de vivienda estudiantil llamado Utopía Fenicia. Se analizó el sector para definir los objetivos de conectar y usar el lote con la universidad, crear una puerta urbana hacia los cerros orientales, aumentar el espacio verde y público. El proyecto usa una retícula modular de 12x12m para distribuir la vivienda estudiantil, comercio y dotación universitaria. La estructura se sostiene en 3 puntos fijos con vigas primarias y secundarias

This paper documents the feasibility study of using micrometer-scale Ag paste as a lead-free (Pb-free) die attach material for microelectronic packaging. Currently, there is no viable Pb-free die attach in the market which can pass the reliability testing regimen. Sintered Ag was explored as an interconnect material because of its relatively low processing temperature and robust joint after sintered. This report suggests a possible route for using Ag paste as a Pb-free die attach by dispensing as per current production epoxy die attach. This feasibility study reports the mechanical integrity, electrical and reliability testing of a surface mount power package with four types of dispensable Ag past‰es

This document provides a summary of Md Ataur Rahaman's qualifications and experience. He has over 12 years of experience in quality control and assurance for electrical and instrumentation projects in refineries and oil and gas plants. His experience includes working on projects in Saudi Arabia for Saudi Aramco and Sumitomo Chemical Co. He is skilled in inspection, testing, and commissioning of electrical equipment up to 110KV.

Ashok Kumar Upadhyay is seeking a career opportunity where he can achieve personal and organizational goals using his 11 years of experience in press shop, weld shop, assembly, and engineering industries. He has a B.Tech in Mechanical Engineering and diploma and has worked as a manager of manufacturing and assembly at Jakson Ltd. with experience in sheet metal components, fabrication, and generator acoustic enclosure assembly. He is proficient in turret punching, CNC programming, break pressing, shearing, pressing, welding, quality tools, and production planning.

Evaluation of Marginal integrity and Depth of Cure for three ‘bulk fill’ composites : SDR, Tetric Evoceram Bulk Fill Composite and EverX Posterior Bulk Fill Composite - An In Vitro study

The 2016 CES event is over. Take a look at what are the hottest technologies/innovations/products this year.

This document provides information about a sample assignment for a project management course. It includes the course code, title, assignment code, and coverage. It notes that the material is provided for reference only and should not be shared or copied. It also provides contact information for inquiries. The document then provides a sample assignment question asking about the phases of a project development cycle and tasks under each phase. It also asks about the outlines of opportunity studies in project management and their impact on project feasibility studies. The document provides a detailed response to the question, outlining the initiation, planning, execution, and closing phases of a project life cycle. It describes the typical tasks under each phase. It also describes what opportunity studies are in

Bombardier Inc. is a Canadian manufacturer of planes and trains headquartered in Quebec. The document provides an analysis of Bombardier's strategy including its history, competitive situation, business environment projections, and proposed strategic adaptations. It recommends strategies for Bombardier to maintain its industry-leading positions in aerospace and rail transportation in the changing global market.

Payroll is a constantly changing system and keeping up to date with legislation and how this affects you and your staff can be difficult. Kirsty Small, Payroll & Auto Enrolment Services Manager, will guide you through the finer points of the changes and other topical issues.

The UK government is introducing an apprenticeship levy to fund a significant increase in apprenticeship programs. The levy will be 0.5% of an employer's paybill, with an allowance of £15,000. Employers with paybills over £3 million will pay the levy. Employers who pay the levy will receive a 10% top-up on funds in their digital accounts, allowing them to spend more than they contribute on approved apprenticeship training. The levy is intended to support the government's goal of 3 million apprenticeship starts by 2020 and improve skills training.