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This tax information and impact note is about ensuring compensation payments made to postmasters under the Horizon Shortfall Scheme (HSS) Appeals process are exempt from various taxes.
Who is likely to be affected Postmasters entitled to or in receipt of바카라 사이트¦
We welcome views on the technical application of upcoming changes to agricultural property relief and business property relief to property settled into trust.
Summary At Autumn Budget 2024, the government announced several reforms to바카라 사이트¦
Agricultural Property Relief for environmental land management to commence from 6 April 2025.
Who is likely to be affected This measure affects individuals and the바카라 사이트¦
We welcome views on this technical consultation on the processes required to implement changes to Inheritance Tax rules for pension funds and death benefits.
This tax information and impact note is about the nil-rate band and residence nil-rate band thresholds for tax years 2028 to 2029 and 2029 to 2030.
This summary sets out the changes being made to agricultural property relief and business property relief.
This measure restricts the geographical scope of agricultural property relief and woodlands relief on and after 6 April 2024 to the UK only.
This tax information and impact note is about the Inheritance Tax treatment of payments made under the Post Office Horizon Shortfall Scheme and Group Litigation Order.
This measure introduces changes to Income Tax and Inheritance Tax legislation to make sure assets transferred to the reclaim fund which are subsequently returned, receive the correct tax treatment.
This tax information and impact note is about the nil-rate band and residence nil-rate band thresholds for tax years 2026 to 2027 and 2027 to 2028.
This tax information and impact note is about changes to when a full Inheritance Tax account does not need to be delivered to HMRC for a deceased person.
This tax information and impact note is about the nil rate band and residence nil rate band thresholds for tax years 2021 to 2022 up to and including 2025 to 2026.
This Tax Information and Impact Note is about tax exemptions under the new Troubles Permanent Disablement Payment Scheme.
This measure provides a tax relief for payments made under the Windrush Compensation Scheme.
This measure relates to the definition of excluded property when assets are added to trusts.
This measure outlines the tax treatment of Kindertransport Fund payments.
This second report makes recommendations to make substantive aspects of the design of Inheritance Tax simpler, more intuitive and easier to operate.
Huge opportunity to improve the experience of thousands dealing with IHT each year, says OTS in new report
This tax information and impact note details changes to the residence nil rate band.
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