Personal tax

The government’s new tax-free childcare scheme will launch on 24 April 2017.

Over 55s are at risk of missing out on the family home allowance for inheritance tax coming into force in April.

Plans to increase national insurance contributions for the self-employed have been dropped.

The residence nil-rate band is coming into effect from 6 April 2017.

People carrying forward any unused pensions allowance from the 2013/14 tax year must do so before 6 April 2017.

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