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Home / Simons-Taxes /New developments, tax rates and allowances, table of cases /Tax rates and allowances /Tax rates and allowances for 2024/25 and 2025/26 / Rates and allowances for 2024/25 and 2025/26—overview

Rates and allowances for 2024/25 and 2025/26—overview

New developments, tax rates and allowances, table of cases

Tax rates and allowances for 2024/25 and 2025/26

Rates and allowances for 2024/25 and 2025/26—overview

Key

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D6.503 International movement of capital—reportable transactions and events

E4.507S Operation of the charge on securities with artificially enhanced market value

A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

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

I9.325 Foreign pensions free from IHT

A4.557 Late filing penalties—company tax returns

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

D3.410 Benefits provided by close companies to participators

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'