Personal Tax Guidance

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Latest Guidance
Personal_tax_img2
28 Jun 2019

GeneralThe DOTAS rules do not include a definition of an avoidance scheme, instead they focus on whether a scheme is ‘notifiable’. A scheme can be something that it is...

Personal_tax_img9
28 Jun 2019

IntroductionThe application of the restricted securities legislation is complex. This guidance note summarises the key tax implications and looks at some of the practical...

Personal_tax_img9
28 Jun 2019

The enterprise investment scheme (EIS) is the name of a scheme which encourages individuals to invest money in shares issued by qualifying unquoted companies with a...

Personal_tax_img10
28 Jun 2019

Registered pension schemes are permitted by law to make certain payments to members, known as ‘authorised’ member payments. FA 2004, s 164; PTM142000Any payments to...

Personal_tax_img8
28 Jun 2019

SummaryThe share incentive plan (SIP) is a tax-advantaged employee incentive plan, which provides employees with the opportunity to obtain a continuing stake in the...

Personal_tax_img9
28 Jun 2019

‘Gilts’ are securities that are also known by a number of different names (eg gilt-edged securities, Government securities, treasury stock).The Government sells gilts to...

Personal_tax_img
28 Jun 2019

The maximum amount that an individual can build up in tax-relieved pension savings is limited in two ways:•first, the annual allowance limits the amount that can be paid...

Personal_tax_img9
28 Jun 2019

Although it is generally the responsibility of promoters of avoidance schemes to provide HMRC with details of a notifiable scheme, end users of notifiable schemes also...

Personal_tax_img10
28 Jun 2019

IntroductionThe cap on unlimited income tax reliefs applies from 6 April 2013. The cap only applies where the person claims more than £50,000 in reliefs in any one tax...

Personal_tax_img4
28 Jun 2019

Usually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess...

Latest Guidance
Personal_tax_img2
Personal Tax

GeneralThe DOTAS rules do not include a definition of an avoidance scheme, instead they focus on whether a scheme is ‘notifiable’. A scheme can be something that it is...

Personal_tax_img9
Personal Tax

IntroductionThe application of the restricted securities legislation is complex. This guidance note summarises the key tax implications and looks at some of the practical...

Personal_tax_img9
Personal Tax

The enterprise investment scheme (EIS) is the name of a scheme which encourages individuals to invest money in shares issued by qualifying unquoted companies with a...

Personal_tax_img10
Personal Tax

Registered pension schemes are permitted by law to make certain payments to members, known as ‘authorised’ member payments. FA 2004, s 164; PTM142000Any payments to...

Personal_tax_img8
Personal Tax

SummaryThe share incentive plan (SIP) is a tax-advantaged employee incentive plan, which provides employees with the opportunity to obtain a continuing stake in the...

Personal_tax_img9
Personal Tax

‘Gilts’ are securities that are also known by a number of different names (eg gilt-edged securities, Government securities, treasury stock).The Government sells gilts to...

Personal_tax_img
Personal Tax

The maximum amount that an individual can build up in tax-relieved pension savings is limited in two ways:•first, the annual allowance limits the amount that can be paid...

Personal_tax_img9
Personal Tax

Although it is generally the responsibility of promoters of avoidance schemes to provide HMRC with details of a notifiable scheme, end users of notifiable schemes also...

Personal_tax_img10
Personal Tax

IntroductionThe cap on unlimited income tax reliefs applies from 6 April 2013. The cap only applies where the person claims more than £50,000 in reliefs in any one tax...

Personal_tax_img4
Personal Tax

Usually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess...