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TFMC Blogs


Early Effects of Pensions Freedom

The 2014 Budget saw the announcement of a revolutionary new approach to providing income in retirement, which came into effect on 6 April 2015. For the very first time individuals are allowed to access money in their pension pots from age 55 without restrictions.




Close Brothers Invoice Finance

Close Brothers Invoice Finance is a leading independent provider of invoice finance and asset based lending (ABL) to both SMEs and large businesses throughout the UK, Ireland and Germany.


When and How Tips are Taxed

In this post we examine the rather interesting question of ‘when are tips taxable?’ Believe it or not, there is legislation expressly governing how tips are to be taxed



Goodbye Dividend Tax Credit, Hello Dividend Allowance!

In July the Government announced a complete change to how dividend income will be taxed with the new rules set to come into effect from April 2016. The current system of dividend tax credits will be replaced by new rates of dividend tax with everybody entitled to a £5,000 dividend allowance. The Government estimates that these changes will generate £6.8bn during the course of this parliament