ND.2498 Autumn Budget 2024—Administrative Changes To The High Income Child Benefit Charge

Home / Simons-Taxes /New developments, tax rates and allowances, table of cases /New Developments /What's changing? /Proposed changes / ND.2498 Autumn Budget 2024—administrative changes to the high income child benefit charge

Commentary

New developments, tax rates and allowances, table of cases

The Government wants to simplify the process for taxpayers who become liable to the high income child benefit charge (HICBC), particularly for

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

I4.265 Lifetime transfers reported late

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

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

E4.622 Vans—main rules

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

C1.511 Use of Mansworth v Jelley losses

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

B2.472 Tax and tax-related expenditure

D1.1422 Calculating NGIE and ANGIE

��Ƶ