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In brief: 13 February 2025

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10 February 2025
Issue: 4972 / Categories: News

Loan charge review

Anyone who wishes to provide evidence of the impact of the loan charge or other representations can submit them to: contact@lcreview2025.org.uk. This mailbox cannot be accessed by HMRC or the Treasury and any information supplied during the course of the review will not be shared with either of them. Review chair Ray McCann is particularly interested in hearing from advisers representing individuals who are subject to the loan charge.

tinyurl.com/hmtloanchargereview

Non-residential disposals

HMRC has requested that due to changes in capital gains tax rates for non-residential disposals from 30 October 2024 trustees and estates do not file 2024-25 returns until after 5 April 2025. This is to ensure the correct application of the new rates.

tinyurl.com/atttechtrandestret

SAYE bonus rates

The bonus rates for save-as-you-earn (SAYE) share option schemes have been reduced from 21 February 2025 following the cut in the Bank of...

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