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This tax information and impact note is about the changes introduced by the Individual Savings Account and Child Trust Funds (Amendment) Regulations 2025.
Who is likely to be affected Savers with Individual Savings Accounts (ISA)鈥�
We welcome views on our proposals to modernise the 1.5% higher rate charge on Stamp Taxes on Shares, which encompasses Stamp Duty and Stamp Duty Reserve Tax.
Summary Subject of this consultation This consultation seeks views on鈥�
We welcome views on our proposals to modernise the Stamp Taxes on Shares framework, which encompasses both Stamp Duty and Stamp Duty Reserve Tax.
Executive summary Introduction Stamp Duty and Stamp Duty Reserve Tax鈥�
This tax information and impact note is about updates to information Individual Savings Account (ISA) managers must get for new applications, rules for ISA transfers between ISA managers, and allowing 'fractional interes鈥�
We welcome views on the viability of retaining existing open-ended property funds in Individual Savings Accounts (ISA) in the event that such property funds no longer meet the eligibility criteria.
A technical consultation on the Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022.
We welcome views on how the Individual Savings Accounts compliance and penalties regime can be reformed to make it stronger and modern.
This tax information and impact note is about the reduction in charges for unauthorised withdrawals from Lifetime ISAs during the period 6 March 2020 to 5 April 2021.
We welcome views on draft amendments to legislation about the taxation of UK property rich collective investment vehicles (CIVs) and their investors.
This Tax Information and Impact Note is about changes to subscription limits for Child Trust Funds and Junior Individual Savings Accounts from 6 April 2020.
This Tax Information and Impact Note is about tax advantaged status for maturing Child Trust Fund (CTF) accounts.
This tax information and impact note details the increases in the amount that can be saved annually into a Junior Individual Savings Account (ISA) from 6 April 2019.
This Tax Information and Impact Note is about the increase in the amount that can be saved annually into a Junior ISA.
This tax information and impact note increases the amount that can be saved in an Individual Savings Account (ISA) or a Junior ISA.
This tax information and impact note changes and updates the Child Trust Fund (CTF) rules including increasing the amount that can be paid into a CTF each year to 拢4,128.
This Tax Information and Impact Note establishes a new tax-advantaged savings account, the Lifetime ISA from 6 April 2017.
This document supplements Autumn Statement 2016 with updates on tax consultations, confirms standard uprating changes, and technical changes to tax legislation where no substantive change is being made to the policy.
First published during the 2016 to 2019 May Conservative government
This applies to individuals receiving, or with a right to receive, a bridging pension from a registered pension scheme and their pension scheme administrators.
This tax information and impact note applies to interest, gains and other payments from certain debt securities offered via a crowdfunding platform will qualify for new tax advantages where these investments are held in an i鈥�
Draft legislation on the consulting of amendments to the Individual Savings Account (ISA) Regulations which will provide that interest, gains and other payments from certain debt securities offered via a crowdfunding platfor鈥�
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