Personal tax

More over-65s pay additional-rate income tax

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

Capital gains tax changes to hit homeowners

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

Tax changes impact smaller landlords

Lenders’ trade body says Government should halt further measures.

OTS proposes inheritance tax reform

Recommends reducing seven-year period to five years.

Pension rules ‘cause confusion’ for higher earners

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

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