Personal tax

More over-65s pay additional-rate income tax

37,000 people paid tax at 45% in 2018/19.

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Capital gains tax changes to hit homeowners

Final period exemption for private residence relief will reduce to nine months.

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Tax changes impact smaller landlords

Lenders’ trade body says Government should halt further measures.

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OTS proposes inheritance tax reform

Recommends reducing seven-year period to five years.

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Pension rules ‘cause confusion’ for higher earners

Tapered allowance applies to individuals earning over £150,000.

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