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Updates and announcements May: Clause 47 and Schedule 12 of the Finance Bill contain interim improvements to the existing CFC rules and were…
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Seeking views on a preferential regime for profits arising from patents, known as a Patent Box.
The government’s strategy on national minimum wage (NMW) compliance and enforcement.
First published during the 2005 to 2010 Labour government
Seeking views to explores the implications for both life and general insurers, and about the future of life company taxation.
Legislation about what types of transactions are an investment transaction for the purposes of the Investment Manager Exemption.
Employees resident but not ordinarily resident in the UK.
An update for HMRC's external stakeholders
This document sets out the size of the challenge, the progress made to date and explains our strengthened strategy.
Double taxation relief - status of the UK's double taxation conventions with the former Socialist Federal Republic of Yugoslavia.
Self assessment: finality and discovery.
Venture Capital Trusts, the enterprise investment scheme, the corporate venturing scheme and enterprise management incentives.
Allowable expenditure - expenses incurred by personal representatives and corporate trustees.
Tax treatment of transactions in financial futures and options.
Exchange rate fluctuations.
Exemptions for companies' gains on substantial shareholdings - sole or main benefit test - paragraph 5 schedule 7AC Taxation of Chargeable Gains Act 1992.
Definition of financial trader for the purposes of paragraph 31 schedule 26 Finance Act 2002.
Corporation Tax Self Assessment enquiries and chargeable gains valuations.
Claims to loss relief, capital allowances and group relief outside limit.
Treatment of investment managers and their overseas clients.
Relief for underlying tax.
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