Bloomsbury's Tax Rates and Tables 2023/24: Finance Act Edition
Welcome to Tax Rates and Tables 2023/24 (Finance Act Edition), published by Bloomsbury Professional.
This edition of Tax Rates and Tables 2023/24 has been updated to reflect measures passed in the Finance (No. 2) Act 2023.
Finance (No. 2) Act 2023 legislates for various changes to pension taxation, including the abolition of the lifetime allowance charge from 2023/24 – see Chapter 5.
It also introduces a new multinational top-up tax and a domestic top-up tax, each of which will take effect for accounting periods beginning on or after 31 December 2023 – see Chapter 19.
The temporary increased rates for theatre tax relief, orchestra tax relief, and museums and galleries exhibition tax relief have also been extended until 31 March 2025 – see Chapter 7.
I am very grateful for the help provided by the editorial team at Bloomsbury Professional, particularly Jane Bradford for her patience and considerable skill in bringing all the material together.
I hope that you find Tax Rates and Tables 2023/24 (Finance Act Edition) useful and practical.
Lucy Webb ACA CTA