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This Tax Information and Impact Note is about individuals with savings income, who will be entitled to the personal savings allowance (PSA) from April 2016.
This applies to individuals who receive a dependants' scheme pension following the death of a member of a registered pension scheme aged 75 or over.
This applies to recipients of payments made by the Netherlands government for victims of national socialist and Japanese aggression during World War II.
This applies to individuals whose total UK tax relieved pension savings are near to or more than £1 million.
This applies to investment managers in receipt of performance-linked rewards.
This applies to businesses or individuals who enter into option contracts over UK securities.
Establishing a new Innovative Finance Individual Savings Account (ISA) from 6 April 2016 where interest and gains from qualifying peer to peer loans will be eligible for ISA tax advantages.
Find out about interest and gains from peer to peer loans that qualify for tax advantages made through the new Innovative Finance Individual Savings Account (ISA) from 6 April 2016.
Proposed amendments to the Individual Savings Account Regulations 1998.
Amendments to the Individual Savings Account (ISA) and the Child Trust Funds (CTF) rules to extend the list of eligible investments which can be held in an ISA or CTF.
Amendments to the Individual Savings Accounts (ISA) rules to allow the surviving spouse or civil partner to benefit from an additional ISA allowance.
This draft regulation sets out how changes to the ISA rules relating to the transfer of benefits to the surviving spouse or civil partner upon death will operate.
This Tax Information and Impact Note is about investment managers disguised fee income.
This Tax Information and Impact Note describes the increased choice in relation to children’s savings and the simplification of processes around Child Trust Fund account management and transfer.
This Tax Information and Impact Note explains changes to the Individual Savings Account (ISA) and Junior ISA rules.
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 reduction in starting rate for savings to 0% and increase the starting rate band to £5,000.
This Tax Information and Impact Note makes two amendments to the Unauthorised Unit Trusts (Tax) Regulations 2013.
Stock dividends.
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