Personal tax

A brief look at the options open to the Chancellor in his pre-Budget Report.

Plans by the government to cut pension tax relief for high earners could have an adverse effect on workplace pension schemes, it has been warned.

Plans to exclude more homeowners from inheritance tax charges may become a victim of the effects of the recession, it has been suggested.

HM Revenue and Customs (HMRC) has extended its tax ‘amnesty’ for people with undeclared funds in offshore accounts.

An overhaul of the UK’s tax system could generate enough government income to reduce public debt significantly.

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