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  • Capital Gains Business Asset Rollover Relief

    This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.

    • Updated:
  • New ISA, Junior ISA and Child Trust Fund: increasing the flexibility for savers and investors

    This Tax Information and Impact Note explains the increase in the overall amount that can be subscribed to a tax-advantaged New ISA in 2014 to 2015 to £15,000.

    • Updated:
  • Modernising the taxation of corporate debt and derivative contracts: update

    This Tax Information and Impact Note explains the amendments to the Corporation Tax Act 2009 (CTA 09) that apply to groups of companies.

    • Updated:
  • The New ISA - factsheet

    This 2-page fact sheet provides information on the New ISA (NISA).

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Tobacco duty rates

    This Tax Information and Impact Note explains how tobacco duties will rise each year until the end of the next Parliament.

    • Updated:
  • VAT: reverse charge for gas and electricity

    This Tax Information and Impact Note explains a change to the VAT treatment of gas and electricity.

    • Updated:
  • Draft tax legislation published

    바카라 사이트 publishes draft tax legislation to implement Budget and Autumn Statement 2014 policies

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Competitiveness of UK tax administration review

    Documents relating to the OTS competitiveness of UK tax administration review, including the final report published on 9 October 2014.

    • Updated:
  • What is the Budget?

    A short video to explain why the Treasury holds a Budget each year.

    • Updated:
  • Monetary policy remit: 2014

    The Chancellor바카라 사이트™s letter to the Governor of the Bank of England setting the remit for the Monetary Policy Committee.

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government