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A technical consultation on draft legislation to set the annual Cash ISA subscription limit for investors below the age of 65 at £12,000 from 6th April 2027.
Citation and commencement 1 These Regulations may be cited as the…
This measure is about the treatment of certain disposals involving cryptoasset loans and liquidity pools for Capital Gains Tax.
Who is likely to be affected Individuals and trustees entering into…
1 Capital gains tax: cryptoasset arrangements (1) After Part 4 of TCGA…
This measure is about the removal of the requirement to submit a notification of a grant of Enterprise Management Incentives (EMI) options.
Who is likely to be affected This measure will affect companies that use…
Enterprise management incentives 1 Notification of grant of options to be…
The measure introduces a modern, fair and effective Individual Savings Account (ISA) compliance framework that supports digital reporting and makes sure the ISA system operates as intended.
This measure is about the changes to the reporting of certain benefits in kind from April 2027.
We welcome views on proposals to align the recovery of National Insurance contributions with Income Tax and simplify the framework.
We welcome views on our proposals to modernise the 1.5% higher rate charge on Stamp Taxes on Shares, which encompasses Stamp Duty and Stamp Duty Reserve Tax.
This measure introduces the tax treatment for payments made under the Horizon Family Members Redress Scheme.
This service level agreement between HMRC and the Welsh Government sets out the requirements and performance measures for the operation of Welsh rates of Income Tax.
This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for Scottish Income Tax.
Directions for employees who need to notify HMRC of deductible job expenses and claim Income Tax relief on them.
This tax information and impact note is about reforms to UK law relating to Capital Gains Tax relief for gifts of business assets.
A call for evidence seeking views on the design, operation and future direction of voluntary National Insurance contributions.
A consultation seeking views on proposals to extend existing powers to enforce lower value tax debts through directly deducted monthly instalments.
This consultation seeks views on proposals to update the distributions framework.
This consultation seeks views on implementing more timely payment in Income Tax Self Assessment (ITSA), following the government’s announcement at Budget 2025.
Consultation on a new measure to mitigate double taxation for individuals investing in certain overseas entities (including US Limited Liability Companies (LLCs).
This technical note provides further detail on measures relating to Inheritance Tax on pensions which were announced at the Autumn Budget 2024.
Treatment of investment managers and their overseas clients.
This tax information and impact note explains the Income Tax treatment of kinship allowances paid under the Kinship Zones pilot scheme.
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