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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.
HMRC's work to make it easy for customers to deal with their taxes and get things right, by making our products and processes more simple and straightforward, and by improving our customer service.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
How the government is reforming the tax system to help improve the state of the public finances, promote economic growth and reward those who work and support families.
An order designating Eurex Deutschland as a recognised futures exchange for the purposes of the Taxation of Chargeable Gains Act 1992.
Amendments to the Individual Savings Accounts (ISA) rules to allow the surviving spouse or civil partner to benefit from an additional ISA allowance.
This Tax Information and Impact Note is about amendments to The Unauthorised Unit Trusts (Tax) Regulations 2013.
These draft regulations set out the legal framework required to support the introduction of a new online service for Inheritance Tax (IHT) in 2015 to 2016.
Direction about the approved method of electronic communication to give an employee notice of a tax code.
This Tax Information and Impact Note is about Entrepreneur`s Relief (ER) and changes to the associated disposal rules.
This Tax Information and Inmpact Note amends Section 45 of the Taxation of Chargeable Gains Act 1992 about the Capital Gains Tax (CGT) exemption for gains accrued on the disposal of certain wasting assets.
This Tax Information and Impact Note will deny Entrepreneurs Relief (ER) on disposals of shares in a company that is not a trading company in its own right.
This document outlines how HM Revenue and Customs (HMRC) plans to reduce the administrative burden on taxpayers who currently have to complete an annual Self Assessment tax return.
This is the Budget in full. You can find supporting and related documents below.
Draft regulations that introduce provisions for the collection and payment of Class 2 National Insurance through Self Assessment.
Introduction of the Tax-Free Childcare Scheme to provide financial support with the cost of childcare for working families.
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.
All material relating to the OTS partnerships review, including our final report
This draft regulation defines 'local authority' and 'qualifying payment' for the purposes of the new tax exemption for councillors’ travel expenses.
Proposed amendments to the Income Tax (Pay As You Earn) Regulations 2003.
This consultation invites comments on draft regulations for Double Taxation Relief in respect of the Bank Levy and the Netherlands Bank Tax.
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