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Home / Simons-Taxes /New developments, tax rates and allowances, table of cases /New Developments /What's changing? /Current changes / ND.2787 SI 2025/53 The Income Tax (Indexation of Blind Person's Allowance and Married Couple's Allowance) Order 2025

ND.2787 SI 2025/53 The Income Tax (Indexation of Blind Person's Allowance and Married Couple's Allowance) Order 2025

New developments, tax rates and allowances, table of cases

See LNB News 22/01/2025 35.

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E5.406A Employees of European Union institutions—tax exemptions

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

D1.8101 Groups of companies

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

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

A1.810 Limitation

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

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

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery