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This consultation sets out the principles for taxing trusts and seeks views and evidence on reform in line with them.
This technical consultation seeks views on draft regulations which will ensure that funds in maturing Child Trust Fund accounts can retain their tax-advantaged status after maturity.
This tax information and impact note explains the increase to the annual subscription limit for Child Trust Fund for 2019 to 2020.
Who is likely to be affected Child Trust Fund (CTF) account holders.…
This Tax Information and Impact Note is about the increase in the amount that Child Trust Funds can save annually.
This measure introduces HMRC powers to register and de-register master trust pension schemes and schemes for dormant companies.
First published during the 2016 to 2019 May Conservative government
This tax information and impact note is for individuals settling property into relevant property trusts, trustees and their advisers.
This Tax Information and Impact Note makes two amendments to the Unauthorised Unit Trusts (Tax) Regulations 2013.
Enhanced stock dividends received by trustees of interest in possession trusts.
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