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This Tax Information and Impact Note establishes a new tax-advantaged savings account, the Lifetime ISA from 6 April 2017.
A consultation on proposed new sanctions to tackle tobacco duty evasion and other excise duty evasion.
This draft legislation extends ISA tax advantages to investments held within an account after the death of the account holder.
This tax information and impact note will provide for a Pension Advice Allowance payment to be a new authorised payment for the purposes of the Finance Act (FA) 2004.
This draft legislation introduces a new authorised payment and sets out the conditions that must be met in order for the payment to be authorised.
This tax information and impact note applies to individuals, partners ,trustees, and certain beneficiaries of deceased persons estates to whom the finance costs restriction applies.
This tax information and impact note affects individuals who are landlords of residential property.
This measure changes the cash basis threshold to a fixed amount of £150,000 and the exit threshold to twice the entry threshold.
This measure replaces a general prohibition on deductions for capital expenditure in calculating taxable profits using the cash basis.
This measure amends and inserts provisions relating to the calculation of the profits of a property business.
A consultation on the extension of cash basis to landlords.
A consultation covering reform of basis periods for the self-employed, extension of the cash basis and simpler reporting requirements.
This document summarises the main design choices and questions from the Making Tax Digital consultations for small businesses and landlords.
A consultation on options for customers who must keep digital records to make and manage voluntary payments.
A consultation on how digital record keeping and regular updates should operate.
A consultation about how HMRC will use information from third parties to give customers a better service that is more transparent.
A consultation covering changes to aspects of the tax administration framework.
This measure introduces new digital record-keeping and reporting requirements for businesses within the charge to Income Tax.
Draft regulations delivering reform of the intermediaries legislation on National Insurance Contributions (NICs) for off-payroll working in the public sector.
This tax information and impact note enlarges the Social Investment Tax Relief (SITR) scheme and makes a number of changes to the existing rules.
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