- 英國限期權利（Leasehold property）說明-1.概論
- 英國限期權利說明-2.權利義務 Leaseholder rights and responsibilities
2. Leaseholder rights and responsibilities 權利義務
Your responsibilities 責任
Your lease will tell you what conditions you’ve agreed to. For example:
if you need permission to make alterations how much you’ll have to pay to maintain the property
if you or your landlord have responsibility for repairs and dealing with noisy neighbours
You might be taken to court and be ordered to pay for any damage If you don’t follow the conditions of the lease. The court may also take away your lease.
Your rights 權利
You have the right to:
get information about service charges or insurance
know the landlord’s (freeholder’s) name and address
be consulted about certain maintenance and running costs
challenge certain charges under some circumstances
The Leasehold Advisory Service has answers to some frequently asked questions about rights and obligations of leaseholders and landlords.
- 英國收入所得稅和免稅額 Income Tax rates and Personal Allowances
英國收入所得稅和免稅額 Income Tax rates and Personal Allowances
1. Current rates and allowances 當前利率和津貼
The rates of Income Tax you pay depend on how much of your taxable income is above your Personal Allowance in the tax year.
The current tax year is from 6 April 2014 to 5 April 2015.
Most people’s Personal Allowance is £10,000, unless you were born before 6 April 1948 or your income’s over £100,000.
Income tax rates所得稅率
You have £35,000 of taxable income and your Personal Allowance is £10,000.
You pay basic rate tax at 20% on £25,000 (£35,000 minus £10,000).
What is a SIPP?
A SIPP is a type of personal pension scheme.
The SIPP itself is a pension ‘wrapper’ that holds investments until retirement and the investor starts to draw a pension income.
Most SIPPs allow investment in a range of assets including commercial property not just in an insurance backed fund provided by an insurer.
SIPPs are designed for people who want to manage their own fund by dealing with, and switching, their investments when they choose.
They may have higher charges than other personal pensions or stakeholder pensions.
As with any pension fund, the investor cannot take money from the fund until the age of 55.
SIPPs often fall to be treated as insurance products, as they normally carry an element of contingency insurance within a package, which also makes provision for funds to buy an annuity to provide a pension payment to sustain the pensioner after retirement.
Charges made by IFAs, brokers and other intermediaries, normally collected as commission from the premium (contributions) will be exempt under the VAT Act 1994 Schedule 9, Group 2, Item 4 if they relate to an intermediary service in connection with the provision of the SIPP.
The charges made to a SIPP customer may however, include initial and annual charges for the management of the customer’s investment portfolio rather than relating to a specific supply of the pension.
Therefore, these charges would normally be taxable for VAT purposes..