Policy paper

Finance Bill 2014: personal tax

The government has published draft personal tax legislation for technical consultation.

• From: HM Treasury and HM Revenue & Customs
• Published: 10 December 2013
• Last updated: 14 February 2014 — See all updates

Documents

Income tax: charge, rate limits and personal allowance

PDF, 193 KB, 4 pages

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Income tax indexation

PDF, 158 KB, 3 pages

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Transferable tax allowances for married couples

PDF, 280 KB, 12 pages

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Share incentive plan limits

PDF, 157 KB, 4 pages

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Tax advantaged employee share schemes

PDF, 455 KB, 77 pages

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Unapproved employee share schemes

PDF, 308 KB, 25 pages

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Employee ownership

PDF, 338 KB, 33 pages

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Social investment tax relief

PDF, 646 KB, 93 pages

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Tax relief for employer expenditure on health-related interventions

PDF, 172 KB, 7 pages

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Exemption threshold for employment related loans to be treated as earnings

PDF, 137 KB, 3 pages

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Pensions lifetime allowance: individual protection

PDF, 495 KB, 69 pages

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Capital gains tax: annual exempt amount

PDF, 168 KB, 3 pages

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Capital gains tax private residence relief final period relief

PDF, 164 KB, 6 pages

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Inheritance tax: nil rate band

PDF, 161 KB, 2 pages

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Inheritance tax: simplifying charges on trusts

PDF, 181 KB, 9 pages

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Vulnerable beneficiary trusts

PDF, 96.9 KB, 7 pages

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Cultural gift scheme

PDF, 77.8 KB, 5 pages

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Changes to qualifying loan interest relief

PDF, 182 KB, 8 pages

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Company car tax rates 2016-17

PDF, 176 KB, 6 pages

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Income tax: company cars, repeal of section 114(3) Income Tax (Earnings and Pensions) Act 2003

PDF, 156 KB, 4 pages

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Company car tax: payments for private use of a company car or van

PDF, 157 KB, 5 pages

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Details

The aim of this consultation process is to ensure the legislation works as intended. If you wish to comment on any of the draft legislation, please use the contact details provided at the end of each explanatory note. The technical consultation will be open until 4 February 2014.

Published 10 December 2013
Last updated 14 February 2014 + show all updates

1. 14 February 2014

   updated Social investment tax relief legislation and explanatory note

2. 10 December 2013

   First published.