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This tax information and impact note will allow the extension of Seafarers' Earnings Deduction eligible employees to the Royal Fleet Auxiliary to claim Seafarers' Earnings Deduction announced at Autumn Budget 2017.
This tax information and impact note deals with changes to venture capital schemes to introduce a new risk-to-capital condition announced at Autumn Budget 2017.
This tax information and impact note deals with the income tax exemption for payments made to members of the armed forces to help meet the cost of accommodation announced at Autumn Budget 2017
This tax information and impact note applies to employed sports persons who receive income from a sporting testimonial or a benefit match which is non-contractual or non-customary.
This tax information and impact note extends an existing exemption for compensation payments to those paid by the new Infected Blood Schemes.
This measure makes changes to the Income Tax calculations of certain partnerships.
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 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.
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 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 introduces new digital record-keeping and reporting requirements for businesses within the charge to Income Tax.
This tax information and impact note enlarges the Social Investment Tax Relief (SITR) scheme and makes a number of changes to the existing rules.
This measure makes a number of changes to the Social Investment Tax Relief (SITR) scheme.
This measure amends the rules for certain non-domiciled individuals so they will be treated as domiciled in the UK for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax from the 2017 to 2018 tax year.
This tax information and impact note advises of a new returns process which uses a standard format that can be submitted electronically for accounting periods ending on or after 31 December 2016.
Technical consultation on measures for Finance Bill 2017.
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