Guidance

Finance Bill 2014 New Guidance Notes

Finance Bill 2014 New Guidance Notes

Documents

Relief from stamp duty and stamp duty reserve tax: securities traded on recognised growth markets

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Partnerships: A review of two aspects of the tax rules

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Gambling Tax Reform 2014

Employment Related Securities: Registration, Self-certification and online filing of employee share schemes and arrangements

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Addendum to information note: December 2013

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Details

Relief from stamp duty and stamp duty reserve tax: securities traded on recognised growth markets

The government is planning to relieve from stamp taxes, purchases in shares quoted on growth markets. This document provides initial guidance on the draft legislation published today.

Pensions: Individual Protection 2014

This document provides some questions and answers in connection with Individual Protection 2014 based on the draft legislation published on 10 December 2013. The legislation will then be introduced in Finance Bill 2014 to provide further transitional protection (Individual Protection 2014) from the pensions lifetime allowance charge.

Pensions: Individual Protection 2014 Guidance note

Partnerships: A review of two aspects of the tax rules

This document provides guidance on the legislation and explains how it will work by reference to practical examples. All 4 pieces of legislation – disguised employment, mixed membership partnerships (profits/losses), AIFMD and asset disposals - will be included in the Finance Bill 2014 and will take effect from 2014 to 2015. To prevent avoidance, certain provisions in the mixed membership rules come into force from the date they were first published (5 December 2013). The full set of draft legislation was published on 10 December 2013.

Gambling Tax Reform 2014

This document is an advanced publication of the fully revised public notices to give a flavour of how they will provide guidance on key issues. Although this document covers all three reformed duties, the public notices will provide individual revisions for each duty.

HM Revenue & Customs is changing the way both new and existing employee share schemes and arrangements are administered. The changes affect: Enterprise Management Incentives, Company Share Option Plans, Save As You Earn option schemes, Share Incentive Plans, Any non-tax advantaged arrangements. Any employer operating this type of scheme or arrangement, should read this document.

Published 10 December 2013
Last updated 8 October 2014 + show all updates
  1. Added Addendum to Information Note December 2013
  2. The Pensions: Individual Protection 2014 document has been updated.
  3. First published.