2014 changes

Aids for, value added tax

Benefits in kind, exemption for employment costs

Capital gains tax

Cars

– see Cars and vans

Cessation of employment, payments on account

Class 1A contributions

Company vehicles

Disability living allowance

Disability living allowance, exemption from tax

Disability pay

Disability pensions

Disabled person (definition)

Employee benefits

Home to work travel

Inheritance tax

Meaning

Pensions

Personal independence payments

Personal injury awards

Relevant life policies

Services provided under Disability Discrimination Acts, capital allowances

Severe disablement allowance

Severe disablement allowance, exemption from tax

Social security benefits

Tax advantages

Travelling and motor expenses

Trusts

– see also Trusts

Capital gains tax annual exemption

Trustees

– see Trustees

Vulnerable beneficiaries

Trusts created before 8 April 2013

Trusts for

Vehicle maintenance grant