Policy paper

Finance Bill 2014: Measures with immediate effect in March

Finance Bill 2014 measures announced with effect in March.

Documents

Capital gain remittances and split years

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Avoidance schemes involving the transfer of corporate profits

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Chargeable gains rollover relief – reinvestment in intangible fixed assets

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Pensions flexibility

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Pension Liberation

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The government has announced the following measures with immediate effect from 19 March 2014:

  • Capital gain remittances and split years
  • Avoidance schemes involving the transfer of corporate profits
  • Chargeable gains rollover relief – reinvestment in intangible fixed assets

The government has announced the following measure, part of which will take effect from 20 March 2014:

  • Pension Liberation

The government has announced the following measure with effect from 27 March 2014:

  • Pensions flexibility

The legislation for all these measures will be included in Finance Bill 2014, and is accompanied by explanatory notes and tax information and impact notes (TIINs).

Published 19 March 2014
Last updated 20 March 2014 + show all updates
  1. Pension Liberation policy pack added to page.
  2. First published.