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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.
Seeking views on whether to allow investments made via a crowdfunding platform to be held in Individual Savings Accounts (ISAs)
First published during the 2015 to 2016 Cameron Conservative government
HMRC is seeking views on introducing legislation to replace the long-standing Extra Statutory Concession D33.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing nine of HM Revenue and Customs (HMRCs) ESCs.
Directions giving details of how electronic communication is to be used to deliver accounts and other information for inheritance tax purposes.
Proposed amendments to the Individual Savings Account Regulations 1998.
HMRC seeks views on a proposal to achieve earlier resolution and certainty on one or more aspects of an enquiry into a tax return.
HM Revenue and Customs is asking for comments on the way that penalties are applied as we deliver more digital services.
Partnerships.
Find out about the new tax-free Dividend Allowance.
Directions giving details of how electronic communication is to be used to deliver accounts and other information for Inheritance Tax purposes.
Draft regulations defining 'apprentice' for zero-rate employer Class 1 National Insurance contributions (NICs) for apprentices under 25.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing three of HM Revenue & Customs' (HMRCs') ESCs.
The OTS published its report on Employment Status and tax in March 2015 and a summary of responses in July 2015.
This tax information and impact note affects Income Tax payers, employers and pension providers.
This tax information and impact note affects those liable to pay Income Tax, National Insurance contributions and VAT.
This tax information and impact note affects beneficiaries of people who have died with pension savings in a registered pension scheme or non-UK pension scheme.
This tax information and impact note applies to Income Tax payers with rental income from letting out a room in their home.
This tax information and impact note introduces a new exemption from Income Tax and a disregard for National Insurance contributions for travel expenses paid to councillors by their local authority.
This tax information and impact note applies to Income Tax payers, and those whose income is close to the Income Tax threshold.
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