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This tax information and impact note details the reduction of the money purchase annual allowance (MPAA).
This tax information and impact note deals with the Minimum Excise Tax (MET) for cigarettes.
This tax information and impact note confirms an increase in the Vehile Excise Duty rates in line with the Retail Prices Index (RPI).
This tax information and impact note outlines changes to Corporation Tax legislation dealing with hybrid and other mismatches.
This measure details changes to prevent abuse of flexibility in the tax code for capital losses.
This tax information and impact note details an increase in the cash basis entry threshold for calculating taxable profits.
This measure increases the duty rates on alcohol manufactured in, or imported into, the UK by reference to the retail prices index (RPI).
This tax information and impact note confirms the rates of Air Passenger Duty (APD) for the tax year 2018 to 2019 as announced at Spring Budget 2017.
This measure details amendments to the existing Promoters of Tax Avoidance Schemes (POTAS) legislation for associated and successor entities rules.
This measure ensures transfers to qualifying recognised overseas pension schemes (QROPS) requested on or after 9 March 2017 will be taxable under defined conditions.
This tax information and impact note informs businesses, self-employed people and landlords that they will be required to start using the new digital service from April 2018.
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.
Details of the government’s reforms to National Insurance for the self-employed.
OTS publishes a progress report on its Stamp Duty review and makes a call for further evidence.
OTS publishes a progress report on its VAT review and makes a call for further evidence.
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.
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