Finance Bill 2014: personal tax
The government has published draft personal tax legislation for technical consultation.
Documents
Income tax: charge, rate limits and personal allowanceapplication/pdfExemption threshold for employment related loans to be treated as earningsapplication/pdfPensions lifetime allowance: individual protectionapplication/pdfCapital gains tax: annual exempt amountapplication/pdfCapital gains tax private residence relief final period reliefapplication/pdfInheritance tax: nil rate bandapplication/pdfInheritance tax: simplifying charges on trustsapplication/pdfVulnerable beneficiary trustsapplication/pdfCultural gift schemeapplication/pdfChanges to qualifying loan interest reliefapplication/pdfCompany car tax rates 2016-17application/pdfIncome tax indexationapplication/pdf