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This tax information and impact note is about the changes to the Energy (Oil and Gas) Profits Levy announced at Autumn Statement 2022.
This measure deals with avoidance schemes where UK traders and professionals avoid UK tax.
Working out and paying Capital Gains Tax (CGT) if you sell shares, claiming tax relief
You need a certificate to export rough diamonds.
First published during the 2019 to 2022 Johnson Conservative government
This measure amends and inserts provisions relating to the calculation of the profits of a property business.
The net rate of return on capital employed for UK private non-financial corporations related to their UK operations.
Personal pay and tax records you must keep to fill in a Self Assessment tax return: which records to keep, how long to keep records.
This paper sets out the SSRO’s methodology which will be used to determine the baseline profit rate and capital servicing rates for recommendation to the Secretary of State in January this year.
Find out how the scheme works, including issuing shares and raising money and how to submit a compliance statement.
The SSRO’s guidance on adjustments to the baseline profit rate is statutory guidance to which the Ministry of Defence and its contractors must have regard when determining the contract profit rate for qualifying defence contracts.
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