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We are inviting views on changes to Capital Gains Tax lettings reliefs and the final period exemption that were announced at Budget 2018.
First published during the 2016 to 2019 May Conservative government
This measure makes changes to a number reliefs that are ancillary to the main Capital Gains Tax private residence relief.
This measure widens the scope of Income Tax and Corporation Tax share loss relief.
This measure amends the requirements for an Enterprise Investment Scheme (EIS) approved fund.
This measure widens the scope of Capital Gains Tax relief on loans to traders.
This measure relates to the definition of excluded property when assets are added to trusts.
This measure introduces a new provision for voluntary office holders.
This measure outlines the tax treatment of Kindertransport Fund payments.
This measure confirms the basis for measuring the carbon dioxide (CO2) emissions figure for company car tax purposes.
This measure clarifies the rules when adopting the new lease accounting standard.
This second report makes recommendations to make substantive aspects of the design of Inheritance Tax simpler, more intuitive and easier to operate.
Tax policy measures announced at Budget 2018.
The circumstances in which royalties and other types of payment made to connected persons not resident in the UK have a liability to Income Tax.
Draft legislation on the information requirements and process for claiming a repayment of the overseas transfer charge.
This tax information and impact note details the increases in the amount that can be saved annually into a Junior Individual Savings Account (ISA) from 6 April 2019.
This tax information and impact note explains the increase to the annual subscription limit for Child Trust Fund for 2019 to 2020.
We welcome views on draft legislation regarding the reduction in the time limit to file a Stamp Duty Land Tax return and pay tax due.
Today, the Office of Tax Simplification publishes a discussion paper on the implications of using technology to simplify tax.
This tax information and impact note aligns the rules for tax and employer National Insurance contributions by making employer NICs payable on termination payments above £30,000.
Huge opportunity to improve the experience of thousands dealing with IHT each year, says OTS in new report
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