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 Legislation in Summer Finance Bill 2015 introduces a tapered reduction in the annual allowance from 6 April 2016, for those with an ‘adjusted income’ of

 There were a number of measures in the Summer Budget that will impact the taxation of property income. These include: the abolition of the 10%

One of the tax issues that the Conservative Party promised to legislate for, a promise they made during the recent election campaign, was the easing