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/pdfIncome tax indexationapplication/pdfTransferable tax allowances for married couplesapplication/pdfShare incentive plan limitsapplication/pdfTax advantaged employee share schemesapplication/pdfUnapproved employee share schemesapplication/pdfEmployee ownershipapplication/pdfSocial investment tax reliefapplication/pdfTax relief for employer expenditure on health-related interventionsapplication/pdfExemption threshold for employment related loans to be treated as earningsapplication/pdfPensions lifetime allowance: individual protectionapplication/pdfCapital gains tax: annual exempt amountapplication/pdf