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This tax information and impact note affects individuals with direct descendants and personal representatives of deceased persons, with total assets above the Inheritance Tax threshold.
Updated analysis of the government's plans to improve access to childcare as part of the Childcare Payments Act 2014.
This briefing explains changes to the PAYE tax system that were introduced from 2 July 2017.
A consultation on the principle of conditionality, which would make access to business services or licences dependent on tax registration.
A consultation to develop detailed design changes to partnership taxation in the context of the wide variety of modern partnerships.
This measure extends an existing exemption for compensation payments to those paid by the Scottish Infected Blood Support Scheme.
This measure details changes to prevent abuse of flexibility in the tax code for capital losses.
This measure reduces the tax-free allowance for dividend income from £5,000 to £2,000.
Tax policy measures announced at Spring Budget 2017.
First published during the 2016 to 2019 May Conservative government
This is the Spring Budget in full. You can find supporting and related documents below.
This tax information and impact note increases the amount that can be saved in an Individual Savings Account (ISA) or a Junior ISA.
This tax information and impact note changes and updates the Child Trust Fund (CTF) rules including increasing the amount that can be paid into a CTF each year to £4,128.
This Tax Information and Impact Note establishes a new tax-advantaged savings account, the Lifetime ISA from 6 April 2017.
This draft legislation extends ISA tax advantages to investments held within an account after the death of the account holder.
This tax information and impact note applies to individuals, partners ,trustees, and certain beneficiaries of deceased persons estates to whom the finance costs restriction applies.
This tax information and impact note affects individuals who are landlords of residential property.
This measure changes the cash basis threshold to a fixed amount of £150,000 and the exit threshold to twice the entry threshold.
A consultation on the extension of cash basis to landlords.
A consultation covering reform of basis periods for the self-employed, extension of the cash basis and simpler reporting requirements.
This document summarises the main design choices and questions from the Making Tax Digital consultations for small businesses and landlords.
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