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This Tax Information and Impact Note explains the 100% first-year allowances for companies investing in new plant or machinery will be extended for a further 3 years to 31 March 2020.

• Updated: 19 March 2014

This Tax Information and Impact Note explains the amendments to the new rules for foreign currency accounts in UK banks.

• Updated: 19 March 2014

This Tax Information and Impact Note explains how the Seed Enterprise Investment Scheme and the associated Capital Gains Tax relief for re-investing gains in SEIS shares will be made permanent.

• Updated: 19 March 2014

Information for ISA managers and investors as announced at Budget 2014.

• Updated: 19 March 2014

This 2-page fact sheet provides information on the New ISA (NISA).

• Updated: 19 March 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

This Tax Information and Impact Note explains a change to UK VAT law on prompt payment discounts to bring it into line with EU VAT law.

• Updated: 19 March 2014

Government publishes draft tax legislation to implement Budget and Autumn Statement 2014 policies

• Updated: 10 December 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

A short video to explain why the Treasury holds a Budget each year.

• Updated: 16 January 2014

The Chancellor鈥檚 letter to the Governor of the Bank of England setting the remit for the Monetary Policy Committee.

• Updated: 19 March 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

The next Budget statement will be made by the Chancellor of the Exchequer on Wednesday 19 March 2014.

• Updated: 14 March 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government