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This tax information and impact note affects beneficiaries of people who have died with pension savings in a registered pension scheme or non-UK pension scheme.

• Updated: 8 July 2015

All HM Revenue and Customs (HMRC) tax related documents and other announcements for Summer Budget 2015.

• Updated: 16 July 2015

This consultation invites views on whether there is a case for reforming pensions tax relief.

• Updated: 16 March 2016

First published during the 2015 to 2016 Cameron Conservative government

The Chancellor has presented his Summer Budget to Parliament 鈥� here's a summary of what was announced.

• Updated: 8 July 2015

First published during the 2015 to 2016 Cameron Conservative government

This tax information and impact note applies to businesses investing more than 拢25,000 in plant and machinery from January 2016.

• Updated: 8 July 2015

Guidance for submitting Budget representations.

• Updated: 15 January 2021

This measure affects the loss relief of large UK multinational companies with overseas subsidiaries.

• Updated: 8 July 2015

First published during the 2015 to 2016 Cameron Conservative government

This tax information and impact note applies to groups of companies who hold shares in a UK consortium company through a group company resident outside the UK.

• Updated: 8 July 2015

As part of a review into supporting English regional airports from the impact of APD devolution, this paper explores three options in detail.

• Updated: 9 December 2016

First published during the 2015 to 2016 Cameron Conservative government

This tax information and impact note applies to Income Tax payers, and those whose income is close to the Income Tax threshold.

• Updated: 8 July 2015