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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.
This tax information and impact note introduces a new Income Tax exemption.
This draft legislation amends the categories of property in the table in section 520(2) of the Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005) in relation to personal portfolio bonds.
This tax information and impact note advises of a new process to allow a donor to give permission to an intermediary to create Gift Aid declarations on their behalf.
This tax information and impact note ends the requirement for tax to be deducted from interest distributions made by certain investment schemes.
This tax information and impact note supports the government's commitment to tackling tax avoidance and aims to deter the future use of disguised remuneration avoidance schemes.
This tax information and impact note is to change the tax valuation of benefits provided through salary sacrifice arrangements.
This legislation removes the Income Tax reliefs on the receipt or buy-back of shares issued to an employee under an employee shareholder agreement made on or after 1 December 2016.
Draft regulations for extension of the voluntary payrolling framework to include non-cash vouchers and credit tokens.
This tax information and impact note applies to non-resident athletes competing in the 2016 London Anniversary Games and/or the 2017 World Athletics Championships.
Additional legislation will provide obligations to deduct Income Tax at source from royalties paid to non-resident persons effective from 28 June 2016.
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