2014 changes

Adjustments and alterations for

Aids for, value added tax

Benefits in kind, exemption for employment costs

Capital gains tax


– see Cars and vans

Cessation of employment, payments on account

Class 1A contributions

Company vehicles

Disability living allowance, exemption from tax

Disability pay

Disability pensions

Disabled person (definition)

Employee benefits


Home to work travel

Inheritance tax



Personal independence payments

Personal injury awards

Relevant life policies

Services provided under Disability Discrimination Acts, capital allowances

Severe disablement allowance, exemption from tax

Social security benefits

Tax advantages

Travelling and motor expenses


– see also Trusts

Capital gains tax annual exemption


– see Trustees

Vulnerable beneficiaries

Trusts created before 8 April 2013

Trusts for

Types of trust

Vehicle maintenance grant