Income Tax Allowances—2024/25 And 2025/26

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Commentary

New developments, tax rates and allowances, table of cases

	2024/25	2025/26
	£	£
Personal allowance	12,570	12,570
Income

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E5.607 Corporate members

I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

I3.367 Fall in value relief—changes in interests in land

E4.11120 Additional annual returns by employers—overview

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1318 Special mixed fund rules

C3.305 Rollover relief—time limit for acquisition of replacement assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.221 Lifetime termination of QIIP—general

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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Income tax allowances—2024/25 and 2025/26

New developments, tax rates and allowances, table of cases

E5.607 Corporate members

I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

I3.367 Fall in value relief—changes in interests in land

E4.11120 Additional annual returns by employers—overview

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1318 Special mixed fund rules

C3.305 Rollover relief—time limit for acquisition of replacement assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.221 Lifetime termination of QIIP—general

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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Income tax allowances—2024/25 and 2025/26

New developments, tax rates and allowances, table of cases

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