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Details of the scope of the OTS review into Capital Gains Tax are published
We welcome views on draft legislation to introduce rules on the taxation of coronavirus (COVID-19) business support grants.
This measure introduces changes to the operation of the off-payroll working rules from April 2021, these rules are designed to ensure fairness between individuals working in a similar way.
This note explains the reduction in the Entrepreneurs’ Relief lifetime limit announced at Budget 2020.
This Tax Information and Impact Note is about the tax treatment of welfare counselling.
This Tax Information and Impact Note is about changes to subscription limits for Child Trust Funds and Junior Individual Savings Accounts from 6 April 2020.
Find the impact definitions for the tax information and impact notes published by HMRC for Budget 2020.
Tax policy measures announced at Budget 2020.
First published during the 2019 to 2022 Johnson Conservative government
This Tax Information and Impact Note is about Income Tax automation challenges and confirms the legal position.
This Tax Information and Impact Note is about tax exemptions under the new Troubles Permanent Disablement Payment Scheme.
This Tax Information and Impact Note is about the treatment of certain limited liability partnerships for Income Tax, Capital Gains Tax and Corporation Tax.
This Tax Information and Impact Note is about new Income Tax and National Insurance exemptions for bursary payments to care leavers.
This Tax Information and Impact Note is about the tax treatment of certain Scottish social security benefits.
This Tax Information and Impact Note is about the increase in the maximum Employment Allowance
This measure provides a tax relief for payments made under the Windrush Compensation Scheme.
This Tax Information and Impact Note is about increases to the van benefit charge and fuel benefit charge for cars and vans from April 2020.
This measure introduces a reduction in the Entrepreneurs' Relief lifetime limit.
This Tax Information and Impact Note is about the increase to the Capital Gains Tax annual exempt amount.
This Tax Information and Impact Note has information about changes to the regulations for the Non-residents Landlord Scheme.
The OTS is seeking views from those with experience of making claims and elections to inform its current review.
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