By Walter Sinclair FCA (auth.)
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Additional info for Tax Guide 2001–2002
This higher rate relief would normally only continue for up to one year, but could be extended at the discretion of the Revenue. The position was improved from 16 March 1993, provided your old property was up for sale. It was no longer necessary to take a mortgage to buy a new home in order to obtain relief on your existing loan. This continued for 12 months from when the old property ceased to be your main residence (FA 1993 S57). Similar rules apply if you are over 65 and have a life annuity ‘home income plan’.
23). The sale of your private motor car (also free of capital gains tax). The sale of shares you held as investments. The sale of a plot of land you inherited. The sale of the goodwill of your business. The receipt of an inheritance (also free of capital gains tax). The sale of a property which you had bought for investment purposes. The sale of a picture unless you are the artist or a picture dealer. 3). 2 Examples of revenue transactions The sale of houses and land if you are a property dealer.
The tax credit is 1⁄9 of each dividend received, which is 10 per cent of the gross. 7) and covers tax on dividends within your £28,400 band. 5 per cent and the 10 per cent tax credit offset. 14). COMPUTING YO U R I N C O M E TA X B I L L 37 (5) Income tax deducted at the source at 20 per cent (25 per cent for 1995–96) on certain investment interest paid to you (such as on company debentures). (6) Basic rate tax deducted from annual payments made to you during the year which are included in your total income.