Policy paper

Finance Bill 2015: other taxes

The government has published draft tax legislation for technical consultation.

Documents

Annual tax on enveloped dwellings annual chargeable amount

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Annual tax on enveloped dwellings relief declaration returns

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Capital Gains Tax non-residents and UK residential property

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Deferred Entrepreneurs Relief on invested gains

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Inheritance tax exemption for decorations and other awards

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Inheritance tax exemption for emergency service personnel

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Inheritance Tax interest

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

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Relevant high value disposal gains and losses

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Stamp Duty Land Tax alternative property finance relief

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

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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.

Updates to this page

Published 10 December 2014

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