Calculating top-slicing relief has become more complicated with the introduction of the personalsavings allowance and starting rate band for savings income, but HMRC is not always right on thetax liability, as highlighted in the recent Marina Silver v HMRC life insurance bond case
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机译:计算顶部切片浮雕变得更加复杂,引入个人储蓄津贴和储蓄收入的起始速率频段,但HMRC并不总是正确的税务责任,在最近的Marina Silver V HMRC人寿保险债券案件中突出
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