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This Tax Information and Impact Note explains the increase to the personal allowance for those born after 5 April 1948 to £10,500 and the reduction of the basic rate limit to £31,785.
This Tax Information and Impact Note explains the amendments to the new rules for foreign currency accounts in UK banks.
This Tax Information and Impact Note explains how the government will tax non-domiciles on the overseas employment income it identifies according to the ‘arising’ basis.
This Tax Information and Impact Note explains the type of expenditure that qualifies for relief under Business Premises Renovation Allowance.
This Tax Information and Impact Note explains how the Seed Enterprise Investment Scheme and the associated Capital Gains Tax relief for re-investing gains in SEIS shares will be made permanent.
This Tax Information and Impact Note explains a correction to Capital Gains rollover relief legislation covering proceeds on the disposal of a tangible asset which are reinvested in an intangible fixed asset.
This 2-page fact sheet provides information on the New ISA (NISA).
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
This fact sheet provides information on how the new 0% rate works and who will benefit.
This Tax Information and Impact Note makes two amendments to the Unauthorised Unit Trusts (Tax) Regulations 2013.
Proposed amendments to the Income Tax PAYE Regulations 2003.
The government has published draft personal tax legislation for technical consultation.
This consultation seeks views on the proposed legislative changes to the collection of debt using the tax code, announced at Budget 2013.
List of obsolete Statements of Practice for individuals (Income Tax and interest on tax).
List of obsolete Statements of Practice for individuals and companies (Income Tax and Corporation Tax).
List of obsolete Statements of Practice for Inheritance Tax (also applicable where tax charged is Capital Transfer Tax).
List of obsolete statements of administrative practice and procedure.
This consultation looks at the option of collecting Class 2 National Insurance Contributions (NICs) alongside Class 4 NICs and income tax through the Self Assessment process.
This consultation proposes changes to the way Inheritance Tax (IHT) trust charges are calculated.
This consultation is about the detail and implementation of an individual protection regime to accompany the reduction in the pensions lifetime allowance.
Partnerships review: disposal of assets through partnerships
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