Collection

Budget 2014: HM Revenue and Customs

All HM Revenue and Customs (HMRC) tax related documents and other announcements for Budget 2014.

Contents

  1. Overview
  2. Personal tax
  3. Corporate tax
  4. Anti-avoidance, fairness and planning
  5. Property and indirect tax
  6. Tax administration and secondary legislation

The Chancellor of the Exchequer delivered his Budget to Parliament on 19 March 2014. Full details of all announcements, supporting documents and information are available from the Budget 2014 page, including Budget documents published by HM Treasury.

Overview of Tax Legislation and Rates (OOTLAR) (PDF 2.93MB). This document sets out the detail of each tax policy measure announced at Budget 2014. It is intended for tax practitioners and others with an interest in tax policy changes, especially those who will be involved in consultations both on the policy and on draft legislation.

Finance Bill 2014 measures announced at Budget 2014 which have effect in March 2014.

The Finance Bill 2014 will be published on 27 March 2014. You can find supporting and related documents at Finance Bill 2014.

Find out all the latest about Budget 2014.

Overview

  1. Budget 2014: HM Revenue and Customs overview

    • Guidance

Personal tax

  1. Capital Gains Business Asset Rollover Relief

    • Policy paper

  2. Glasgow Grand Prix

    • Policy paper

  3. Income Tax personal allowance for those born after 5 April 1948 and basic rate limit for 2015 to 2016

    • Policy paper

  4. Increasing pension flexibility

    • Policy paper

  5. Inheritance Tax: liabilities and foreign currency bank accounts

    • Policy paper

  6. Major sporting events: power to provide for tax exemptions

    • Policy paper

  7. New ISA, Junior ISA and Child Trust Fund: increasing the flexibility for savers and investors

    • Policy paper

  8. New ISA, Junior ISA and Child Trust Fund: increasing the flexibility for savers and investors: guidance

    • Guidance

  9. Pensions liberation

    • Policy paper

  10. Pensions Liberation: guidance note

    • Guidance

  11. The starting rate of tax for savings

    • Policy paper

  12. The starting rate of tax for savings: guidance

    • Guidance

  13. Transferable tax allowances for married couples and civil partners

    • Policy paper

Corporate tax

  1. Abolition of Stamp Duty Reserve Tax for collective investment schemes

    • Policy paper

  2. Annual investment allowance: increase to £500,000 for extended temporary period

    • Policy paper

  3. Business Premises Renovation Allowance

    • Policy paper

  4. Capital Allowances regime: Mineral Extraction Allowance

    • Policy paper

  5. Capital Gains Business Asset Rollover Relief

    • Policy paper

  6. Chargeable gains rollover relief: reinvestment in intangible fixed assets

    • Policy paper

  7. The Code of Practice on Taxation for Banks

    • Guidance

  8. Enterprise Zones: enhanced capital allowances

    • Policy paper

  9. Making the Seed Enterprise Investment Scheme and the Capital Gains Tax reinvestment relief permanent

    • Policy paper

  10. Modernising the taxation of corporate debt and derivative contracts: update

    • Policy paper

  11. Small and medium sized enterprises Research and Development Tax Relief

    • Policy paper

  12. Targeted anti-avoidance loss buying rules: exclusion of research and development allowances

    • Policy paper

Anti-avoidance, fairness and planning

  1. Accelerated payments of tax for avoidance schemes

    • Policy paper

  2. Artificial use of dual contracts by non-domiciles

    • Policy paper

  3. Avoidance schemes involving the transfer of profits

    • Policy paper

  4. Avoidance schemes: relevant judicial ruling - notice to settle dispute

    • Policy paper

  5. Guidance on avoidance schemes involving the transfer of corporate profits

    • Guidance

  6. Tackling aggressive tax planning in the global economy: UK priorities for the G20-OECD project for countering Base Erosion and Profit Shifting

    • Policy paper

  7. Venture Capital Trusts return of capital

    • Policy paper

Property and indirect tax

  1. Aggregates Levy: suspension of exemptions

    • Policy paper

  2. Aggregates Levy: suspension of exemptions interim guidance - Budget 2014

    • Guidance

  3. Air Passenger Duty: banding reform

    • Policy paper

  4. Bingo Duty: reduction in the rate

    • Policy paper

  5. Climate Change Levy: exemptions for energy used in metallurgical and mineralogical processes

    • Policy paper

  6. Exemptions from climate change levy for mineralogical and metallurgical processes guidance

    • Guidance

  7. Guidance on the abolition of the Schedule 19 Stamp Duty Reserve Tax charge

    • Guidance

  8. Landfill Community Fund

    • Guidance

  9. Taxation of high value UK residential property held by certain non-natural persons

    • Policy paper

  10. Tobacco duty rates

    • Policy paper

  11. VAT: prompt payment discounts

    • Policy paper

  12. VAT: reverse charge for gas and electricity

    • Policy paper

  13. Vehicle excise duty: 40 year rolling exemption for classic vehicles

    • Policy paper

Tax administration and secondary legislation

  1. Carbon price floor: reform

    • Policy paper

  2. Enhanced capital allowances schemes for energy saving and water efficient technologies

    • Policy paper

  3. Legislative changes from the introduction of the Scottish Rate of Income Tax

    • Policy paper

  4. New ISA, Junior ISA and Child Trust Fund: increasing the flexibility for savers and investors

    • Policy paper

  5. New ISA, Junior ISA and Child Trust Fund: increasing the flexibility for savers and investors: guidance

    • Guidance
Published:
Updated:

+ full page history

Landfill Community Fund guide added to the collection.
Link added to the Finance Bill 2014 measures announced at Budget 2014.
All HMRC tax related documents and other announcements for Budget 2014 are now included in this collection.
First published.
From:
HM Revenue & Customs
Part of:
Budget 2014