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This tax information and impact note extends an existing exemption for compensation payments to those paid by the new Infected Blood Schemes.
This measure makes changes to the Income Tax calculations of certain partnerships.
First published during the 2016 to 2019 May Conservative government
This measure introduces HMRC powers to register and de-register master trust pension schemes and schemes for dormant companies.
This measure follows legislation in Finance Act 2017 on taxation of offshore trusts with new anti-avoidance rules.
A consultation on whether to bring illegal waste sites within the scope of Landfill Tax.
Proposed secondary and tertiary legislation on Income Tax and VAT affecting Making Tax Digital for businesses.
A consultation about a new exemption from withholding tax for interest on debt traded on a Multilateral Trading Facility.
Further changes to tackle disguised remuneration tax avoidance schemes since Spring Budget 2017 including the close companies’ gateway and new information requirements for the loan charge.
This measure limits the Bank Levy to UK activities and makes other changes to the regime.
This measure changes the requirements on debt issued on a multilateral trading facility (MTF) operated by an EEA-regulated stock exchange.
Explanatory notes and guidance to Finance Bill: September 2017.
This paper discusses options for new customs arrangements between the UK and the EU in the future partnership.
This Tax Information and Impact Note applies to B2C telecommunication services used outside the EU and removal of the use and enjoyment rule.
This clause introduces two minor technical changes to the hybrid and other mismatch rules to ensure that they operate as intended.
This clause reforms the tax treatment of certain types of carried-forward loss for Corporation Tax purposes.
This clause introduces a new charge on outstanding loans from disguised remuneration schemes.
This clause introduces a restriction on the amount of interest and other financing amounts that a company may deduct in computing its profits for Corporation Tax purposes.
This clause introduces new rules for deeming individuals domiciled in the UK for tax purposes from April 2017.
This clause extends the Substantial Shareholding Exemption so that companies owned by institutional investors will be exempt from Corporation Tax on disposals of their subsidiary companies without regard to whether the subsi…
This clause ensures that individuals deemed domicile under the new deeming provisions will be subject to Inheritance Tax on their worldwide income and gains.
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