Changes to Legislation

Proposed changes

We update this page on a regular basis. Many of the changes are proposed in the April budget or November interim budget to take effect from a specific date in the future, usually the beginning of the next tax year although sometimes they are deferred or phased in over a period of time.  For this reason, many of the proposals are subject to change prior to the date of implementation.

Please click on the individual tabs for details of the current proposed changes.

Please note: We endeavour to provide updated information once changes are known, however the information contained in these pages should not be used as a basis for making financial decisions, always consult your professional financial adviser before making any financial decisions.  We cannot accept any responsibility for financial decisions made by an individual based on the content of the information provided in these pages.