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This Tax Information and Impact Note establishes a new tax-advantaged savings account, the Lifetime ISA from 6 April 2017.
This document supplements Autumn Statement 2016 with updates on tax consultations, confirms standard uprating changes, and technical changes to tax legislation where no substantive change is being made to the policy.
First published during the 2016 to 2019 May Conservative government
This applies to individuals receiving, or with a right to receive, a bridging pension from a registered pension scheme and their pension scheme administrators.
This tax information and impact note applies to interest, gains and other payments from certain debt securities offered via a crowdfunding platform will qualify for new tax advantages where these investments are held in an i…
Draft legislation on the consulting of amendments to the Individual Savings Account (ISA) Regulations which will provide that interest, gains and other payments from certain debt securities offered via a crowdfunding platfor…
From 6 April 2016 the Dividend Tax Credit will be replaced by a new Dividend Allowance in the form of a 0% tax rate on the first £5,000 of dividend income per year.
This Tax Information and Impact Note applies to Individual Savings Account (ISA) savers, as well as banks, building societies and other financial institutions that offer ISAs.
This Tax Information and Impact Note is about individuals with savings income, who will be entitled to the personal savings allowance (PSA) from April 2016.
This applies to individuals who receive a dependants' scheme pension following the death of a member of a registered pension scheme aged 75 or over.
This applies to recipients of payments made by the Netherlands government for victims of national socialist and Japanese aggression during World War II.
This applies to individuals whose total UK tax relieved pension savings are near to or more than £1 million.
This applies to investment managers in receipt of performance-linked rewards.
This applies to businesses or individuals who enter into option contracts over UK securities.
Establishing a new Innovative Finance Individual Savings Account (ISA) from 6 April 2016 where interest and gains from qualifying peer to peer loans will be eligible for ISA tax advantages.
Find out about interest and gains from peer to peer loans that qualify for tax advantages made through the new Innovative Finance Individual Savings Account (ISA) from 6 April 2016.
Proposed amendments to the Individual Savings Account Regulations 1998.
Amendments to the Individual Savings Account (ISA) and the Child Trust Funds (CTF) rules to extend the list of eligible investments which can be held in an ISA or CTF.
Amendments to the Individual Savings Accounts (ISA) rules to allow the surviving spouse or civil partner to benefit from an additional ISA allowance.
This draft regulation sets out how changes to the ISA rules relating to the transfer of benefits to the surviving spouse or civil partner upon death will operate.
This Tax Information and Impact Note is about investment managers disguised fee income.
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