Policy paper

Finance Bill 2014 TIINs

Published 10 December 2013

1. Published on 10 December 2013

Abolition of stamp duty and stamp duty reserve tax on growth market shares(PDF 292K)

Abolition of stamp duty reserve tax applied to collective investment schemes (PDF 219K)

Asset management: offshore non-UCITS funds (PDF 164K)

Bank levy review (PDF 155K)

Bank levy 2014 rate change (PDF 165K)

Business Premises Renovation Allowances (PDF 178K)

Capital allowances: mineral extraction allowances (PDF 187K)

Capital gains tax private residence relief final period exemption (PDF 163K)

Community Amateur Sports Clubs: changes to rules (PDF 185K)

Corporation tax: amending loss relief provisions (PDF 173K)

Cultural Gift Scheme: amendments to Estate Duty legislation (PDF 77K)

Employee share schemes: Office of Tax Simplification recommendations (PDF 455K)

Exemption from climate change levy for energy used in metallurgical and mineralogical processes (PDF 179K)

Exemption from climate change levy for solid fuels used in certain gasification processes (PDF 52K)

Income tax: company cars and vans: payments for private use of a company car or van (PDF 157K)

Income tax: company cars and vans: repeal of section 114(3) Income Tax (Earnings and Pensions) Act 2003 (PDF 155K)

Income tax: company car tax rates 2016 to 17 (PDF 175K)

Increasing Share Incentive Plans and Save As You Earn limits (PDF 157K)

Inheritance tax: simplifying charges on trusts (PD 180K)

Loan relationships: release of debts: financial institutions in resolution (PDF 158K)

Modernisation of ship and aircraft stores (PDF 191K)

Modernising Customs civil penalties (PDF 159K)

Modernising film tax relief (PDF 161K)

National Audit Office reporting requirements to the Scottish Parliament (PDF 179K)

Offshore employment intermediaries (PDF 321K)

Oil and gas fiscal regime: reinvestment relief for pre trading companies (PDF 170K)

Oil and gas fiscal regime: substantial shareholding exemption (PDF 158K)

Onshore intermediaries: false self-employment

Partnerships review: alternative investment fund managers: deferred remuneration

Partnerships review: disposal of assets through partnerships

Partnerships review: limited liability partnerships: treatment of salaried members (PDF 51K)

Pensions lifetime allowance: individual protection 2014 (PDF 495K)

Qualifying loan interest relief: changes (PDF 181K)

Real Estate Investment Trusts: including REITs as institutional investors (PDF 47K)

Remote Gambling Taxation Reform (PDF 300K)

Social investment tax relief (PDF 455K)

Stamp duty: House of Commons resolution provisions (PDF 166K)

Stamp duty land tax: charities relief (PDF 264K)

Tax Exemption for employer expenditure on recommended medical treatment (PDF 172K)

Tax incentives for employee ownership trusts (PDF 338K)

Transferable tax allowances for married couples and civil partners (PDF 280K)

Trusts with vulnerable beneficiary (PDF 96K)

UK oil and gas fiscal regime: extension of the ring fence expenditure supplement for onshore activities (PDF 284K)

Unapproved employee share schemes: Office of Tax Simplification recommendations (PDF 308K)

Unification of corporation tax rates: consequential changes (PDF 329K)

VAT: place of supply and the introduction of the Mini-One Stop Shop (PDF 298K)

VAT: refunds to health service bodies (PDF 155K)

Vehicle Excise Duty: abolishing the paper tax disc (PDF 202K)

Vehicle Excise Duty: heavy goods vehicles and reduced pollution certificates (PDF 213K)

Vehicle Excise Duty: introducing a direct debit payment scheme

Venture capital trusts (PDF 174K)