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This consultation seeks views on details of the government’s plans to offer greater flexibility in accessing pensions.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
New Tax-Free Childcare scheme to be increased up to £2,000 per child and extended to all children under 12 within the first year.
This document provides guidance on new HM Revenue & Customs powers over pension liberation schemes.
The Budget 2014 speech in full.
Government priorities for the 15 point Action Plan to counter Base Erosion and Profit Shifting (BEPS).
This Tax Information and Impact Note explains a correction to Capital Gains rollover relief legislation covering proceeds on the disposal of a tangible asset which are reinvested in an intangible fixed asset.
This is the Budget in full. You can find supporting and related documents below.
This Tax Information and Impact Note explains the type of expenditure that qualifies for relief under Business Premises Renovation Allowance.
This Tax Information and Impact Note explains amendments to Income Tax legislation for the Scottish Rate of Income Tax.
This Tax Information and Impact Note explains the increase to the personal allowance for those born after 5 April 1948 to £10,500 and the reduction of the basic rate limit to £31,785.
Do not include personal or financial information like your National Insurance number or credit card details.
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