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This measure follows legislation in Finance Act 2017 on taxation of offshore trusts with new anti-avoidance rules.
First published during the 2016 to 2019 May Conservative government
Proposed secondary and tertiary legislation on Income Tax and VAT affecting Making Tax Digital for businesses.
This measure changes the requirements on debt issued on a multilateral trading facility (MTF) operated by an EEA-regulated stock exchange.
This clause introduces new rules for deeming individuals domiciled in the UK for tax purposes from April 2017.
This clause ensures that individuals deemed domicile under the new deeming provisions will be subject to Inheritance Tax on their worldwide income and gains.
OTS review and recommendations on simplifying the corporation tax computation is published.
This tax information and impact note affects individuals with direct descendants and personal representatives of deceased persons, with total assets above the Inheritance Tax threshold.
Updated analysis of the government's plans to improve access to childcare as part of the Childcare Payments Act 2014.
This briefing explains changes to the PAYE tax system that were introduced from 2 July 2017.
A consultation on the principle of conditionality, which would make access to business services or licences dependent on tax registration.
A consultation to develop detailed design changes to partnership taxation in the context of the wide variety of modern partnerships.
This measure extends an existing exemption for compensation payments to those paid by the Scottish Infected Blood Support Scheme.
This measure details changes to prevent abuse of flexibility in the tax code for capital losses.
This measure reduces the tax-free allowance for dividend income from £5,000 to £2,000.
Tax policy measures announced at Spring Budget 2017.
This is the Spring Budget in full. You can find supporting and related documents below.
This tax information and impact note increases the amount that can be saved in an Individual Savings Account (ISA) or a Junior ISA.
This tax information and impact note changes and updates the Child Trust Fund (CTF) rules including increasing the amount that can be paid into a CTF each year to £4,128.
This Tax Information and Impact Note establishes a new tax-advantaged savings account, the Lifetime ISA from 6 April 2017.
This draft legislation extends ISA tax advantages to investments held within an account after the death of the account holder.
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