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This tax information and impact note deals with the introduction of legislation to provide for submission of voluntary tax returns to be treated the same as those submitted following to a statutory notice to file.
This tax information and impact note details the Consumer Price Index increase in the annual exempt amount for the tax year 2019 to 2020.
This tax information and impact note details changes to the residence nil rate band.
This tax information and impact note confirms the tax treatment of 4 existing and 5 new social security benefits.
This is the Budget in full. You can find supporting and related documents below.
First published during the 2016 to 2019 May Conservative government
We are inviting views on the draft legislation needed to introduce separate rates of Income Tax in Wales.
This briefing explains what the High Income Child Benefit Charge is, how it works, and who it affects.
The OTS is carrying out a simplification review into the closer alignment of income tax with National Insurance.
The Office of Tax Simplification (OTS) has published the key questions it wants to discuss with stakeholders for its current review.
This call for evidence seeks to better understand the use of rent a room relief.
Consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.
HMRC is inviting views on how we should legislate to extend the time limits to assess tax in cases involving offshore income, gains or chargeable transfers.
This measure allows individuals whose shareholding is ‘diluted’ below the 5% threshold as a result of a new share issue to obtain relief for gains up to that time.
This measure deals with the deferment of payment of Capital Gains Tax by certain UK resident trusts or non-UK resident individuals who trade through a UK branch.
The OTS is seeking views from those who have concerns about or personal experience of Inheritance Tax to inform its simplification review
This tax information and impact note gives guidance on a new tax allowance for property and trading income.
This Tax Information and Impact Note is about the increase in the amount that can be saved annually into a Junior ISA.
This measure removes foreign service relief as it applies to the Income Tax applicable to employment termination payments and introduces a residency test.
This Tax Information and Impact Note is about the increase in the amount that Child Trust Funds can save annually.
This Tax Information and Impact Note is about the update to the definition of “the transfer pricing guidelines” within UK legislation.
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