Policy paper

Finance Bill 2014: Measures with immediate effect in March

Finance Bill 2014 measures announced with effect in March.

From:
HM Treasury and HM Revenue & Customs
Published
19 March 2014
Last updated
20 March 2014 — See all updates

Documents

Capital gain remittances and split years

PDF, 99.8 KB, 2 pages

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Avoidance schemes involving the transfer of corporate profits

PDF, 127 KB, 5 pages

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Chargeable gains rollover relief – reinvestment in intangible fixed assets

PDF, 167 KB, 6 pages

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Pensions flexibility

PDF, 168 KB, 11 pages

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Pension Liberation

PDF, 322 KB, 26 pages

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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.

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