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This technical note provides details of the tax implications in relation to employees trading their shares on PISCES, a new type of stock market.
This measure is about bringing Employee Car Ownership Schemes (ECOS) within the scope of the benefit in kind rules as company cars from 6 April 2030, with transitional arrangements.
This tax information and impact note is about changes to the temporary non-residence anti-avoidance legislation to make sure it remains effective against avoidance.
This measure will allow unconnected multiple employer collective money purchase schemes to operate effectively.
This measure introduces legislation to tackle non-compliance in labour supply chains which includes an umbrella company, or any third person supplying labour.
This tax information and impact note is about the abolition of the notional tax credit received by non-UK residents for dividends from UK companies.
This measure fixes Inheritance Tax thresholds at their current levels for the tax years up to and including 2030 and 2031.
This measure gives the government the authority to test a new digital service as part of modernising the Stamp Taxes on Shares framework.
This tax impact and information note is about introducing a process by which individuals will make a claim to Incorporation Relief.
This tax information and impact note explains the reduction in relief on disposals to Employee Ownership Trusts.
This tax information and impact note is about a transitional change to the taxation of former excluded property trusts for Inheritance Tax.
This tax impact and information note is about various administrative changes to the rules for non-resident capital gains.
This tax information and impact note set out the changes for those that can claim a deduction from Income Tax for additional household costs if they are required to work from home from April 2026.
This measure extends the existing Inheritance Tax relief for Infected Blood compensation payments, if the eligible infected or affected person has already died when compensation is paid.
This tax information and impact note is about maintaining the Personal Allowance and the basic rate limit, and equivalent National Insurance contributions thresholds, at their current levels up to 5 April 2031.
This tax information and impact note is about paying an Income Tax charge equal to the full value of any Winter Fuel Payment (Pension Age Winter Heating payment in Scotland) you receive if your total income is over £35,000 a…
This tax information and impact note details the increase in tobacco duty and confirms the rate of duty for tobacco for heating.
These measures exempt compensation payments made under the Capture Redress Scheme from Income Tax, Capital Gains Tax, Corporation Tax (where applicable) and National Insurance contributions from Inheritance Tax.
Direction about the approved method of electronic communication to give an employee notice of a tax code.
This tax information and impact note is about the introduction of Making Tax Digital for Income Tax Self Assessment for sole traders and landlords with income over £30,000.
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