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At Summer Budget, the Chancellor, George Osborne, set out the next stage of the government鈥檚 plan for London & the South East

• Updated: 8 July 2015

First published during the 2015 to 2016 Cameron Conservative government

This tax information and impact note introduces a new exemption from Income Tax and a disregard for National Insurance contributions for travel expenses paid to councillors by their local authority.

• Updated: 8 July 2015

This tax information and impact note applies to banks and building societies within the charge to UK Corporation Tax and Bank Levy.

• Updated: 8 July 2015

This tax information and impact note affects universities and charities claiming the Research and Development Expenditure Credit (RDEC).

• Updated: 8 July 2015

This note provides further detail on the proposals outlined at the Summer Budget on 8 July 2015.

• Updated: 8 July 2015

Seeking views on draft legislation and explanatory notes amending the rules for the tax-advantaged venture capital schemes announced at Budget 2015.

• Updated: 8 July 2015

Consultation on the extension of the averaging period for farmers鈥� profits to 5 years.

• Updated: 9 December 2015

This tax information and impact note applies to businesses that have been paying Aggregates Levy since 1 April 2014.

• Updated: 8 July 2015

This tax information and impact note applies to Income Tax payers, and those whose income is close to the Income Tax threshold.

• Updated: 8 July 2015

Explanatory notes and guidance to Summer Finance Bill 2015.

• Updated: 15 July 2015

First published during the 2015 to 2016 Cameron Conservative government