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Draft Finance Bill 2016—income tax

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Published on: 15 December 2015
Published by a LexisNexis Private Client expert

Table of contents

  • Original News
  • Changes to dividend taxation
  • Abolition of dividend tax credits etc
  • Trusts and personal representatives
  • Personal savings allowance (PSA)
  • Reform of wear and tear allowance
  • Statutory exemption for trivial benefits
  • Averaging profits of farmers
  • Employee share schemes
  • Restricted stock units (RSUs)

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Article summary

Tax analysis: What are the proposed changes to the income tax regime to be included in the Finance Bill 2016? The Tolley Tax team explain.

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Jurisdiction(s):
United Kingdom

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