Policy paper

Finance Bill 2015: other taxes

The government has published draft tax legislation for technical consultation.

• From: HM Treasury and HM Revenue & Customs
• Published: 10 December 2014

Documents

Annual tax on enveloped dwellings annual chargeable amount

PDF, 220 KB, 6 pages

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Annual tax on enveloped dwellings relief declaration returns

PDF, 398 KB, 14 pages

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Capital Gains Tax non-residents and UK residential property

PDF, 546 KB, 57 pages

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Deferred Entrepreneurs Relief on invested gains

PDF, 161 KB, 9 pages

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Inheritance tax exemption for decorations and other awards

PDF, 215 KB, 4 pages

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Inheritance tax exemption for emergency service personnel

PDF, 242 KB, 8 pages

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Inheritance Tax interest

PDF, 164 KB, 4 pages

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Inheritance tax simplifying charges on trusts and new rules to target avoidance through the use of multiple trusts

PDF, 504 KB, 18 pages

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Relevant high value disposal gains and losses

PDF, 158 KB, 9 pages

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Stamp Duty Land Tax alternative property finance relief

PDF, 66.7 KB, 5 pages

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Stamp Duty Land Tax treatment MDR of shared ownership properties in lease and leaseback arrangements

PDF, 148 KB, 6 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 2015.

Published 10 December 2014