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This measure ensures transfers to qualifying recognised overseas pension schemes (QROPS) requested on or after 9 March 2017 will be taxable under defined conditions.
Who is likely to be affected individuals who request an overseas pension…
Introduction This guidance applies from 9 March 2017 to the overseas…
This is a note setting out the government’s views on the tax treatment of…
This measure reduces the tax-free allowance for dividend income from £5,000 to £2,000.
Who is likely to be affected Individuals with dividend income above…
The allocations of the additional funding for adult social care announced at the Spring Budget 2017.
First published during the 2016 to 2019 May Conservative government
The Budget speech in full.
Guidance for submitting Budget representations.
This tax information and impact note informs businesses, self-employed people and landlords that they will be required to start using the new digital service from April 2018.
A Memorandum of Understanding on further devolution of powers and responsibilities to the Greater London Authority and London Boroughs.
This tax information and impact note deals with the Minimum Excise Tax (MET) for cigarettes.
Details of the government’s reforms to National Insurance for the self-employed.
This tax information and impact note details the reduction of the money purchase annual allowance (MPAA).
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