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A short video to explain why the Treasury holds a Budget each year.
The Chancellor’s letter to the Governor of the Bank of England setting the remit for the Monetary Policy Committee.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
The next Budget statement will be made by the Chancellor of the Exchequer on Wednesday 19 March 2014.
Find all HMRC tax related documents and other announcements for Budget 2014.
Chancellor announces major new development in Ebbsfleet and extension to Help to Buy: equity loan scheme.
Charter for Budget Responsibility as modified in March 2014 to include the welfare cap.
This Tax Information and Impact Note explains the government’s objective of fairness in the tax system by maintaining the integrity of pensions tax relief.
This Tax Information and Impact Note explains changes being made to limits affecting the benefits that can be taken from registered pension schemes.
This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.
This Tax Information and Impact Note explains the increase in the overall amount that can be subscribed to a tax-advantaged New ISA in 2014 to 2015 to £15,000.
This Tax Information and Impact Note explains the increase to the personal allowance for those born after 5 April 1948 to £10,500 and the reduction of the basic rate limit to £31,785.
This Tax Information and Impact Note explains how the Seed Enterprise Investment Scheme and the associated Capital Gains Tax relief for re-investing gains in SEIS shares will be made permanent.
This Tax Information and Impact Note explains how the government will limit the use of converted Venture Capital Trusts share premium accounts to return capital to investors within the next 3 years.
This Tax Information and Impact Note explains the amendments to the new rules for foreign currency accounts in UK banks.
This Tax Information and Impact Note explains the process which will allow the government to legislate for Income Tax and Corporation Tax exemptions for sporting events using secondary legislation.
This Tax Information and Impact Note explains the exemption from UK Income Tax for non-resident sportspeople on activities which include, support or promote the Glasgow Grand Prix 2014.
This Tax Information and Impact Note explains the amendments to the Corporation Tax Act 2009 (CTA 09) that apply to groups of companies.
This Tax Information and Impact Note explains the changes to the temporary Annual Investment Allowance.
This Tax Information and Impact Note explains how the government will tax non-domiciles on the overseas employment income it identifies according to the ‘arising’ basis.
This Tax Information and Impact Note explains from 1 April 2014 the rate of research and development payable credit for loss making small and medium sized enterprises will increase to 14.5%.
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