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This Tax Information and Impact Note explains the amendments to the new rules for foreign currency accounts in UK banks.
This Tax Information and Impact Note explains the process which will allow the government to legislate for Income Tax and Corporation Tax exemptions for sporting events using secondary legislation.
This Tax Information and Impact Note explains the exemption from UK Income Tax for non-resident sportspeople on activities which include, support or promote the Glasgow Grand Prix 2014.
This Tax Information and Impact Note explains the amendments to the Corporation Tax Act 2009 (CTA 09) that apply to groups of companies.
This Tax Information and Impact Note explains the changes to the temporary Annual Investment Allowance.
This Tax Information and Impact Note explains how the government will tax non-domiciles on the overseas employment income it identifies according to the ‘arising’ basis.
This Tax Information and Impact Note explains from 1 April 2014 the rate of research and development payable credit for loss making small and medium sized enterprises will increase to 14.5%.
This Tax Information and Impact Note explains that research and development allowances will be excluded from the FA 2013 loss buying rules.
This Tax Information and Impact Note explains the type of expenditure that qualifies for relief under Business Premises Renovation Allowance.
This Tax Information and Impact Note explains the 100% first-year allowances for companies investing in new plant or machinery will be extended for a further 3 years to 31 March 2020.
This Tax Information and Impact Note explains a change to UK VAT law on prompt payment discounts to bring it into line with EU VAT law.
This Tax Information and Impact Note explains how the Seed Enterprise Investment Scheme and the associated Capital Gains Tax relief for re-investing gains in SEIS shares will be made permanent.
This Tax Information and Impact Note explains how any disputed tax must be paid upfront for avoidance schemes covered by the DOTAS rules or counteracted under the GAAR.
This Tax Information and Impact Note explains updates to the lists of technologies and products covered by the energy-saving and water efficient enhanced capital allowances schemes.
This Tax Information and Impact Note explains a correction to Capital Gains rollover relief legislation covering proceeds on the disposal of a tangible asset which are reinvested in an intangible fixed asset.
Government priorities for the 15 point Action Plan to counter Base Erosion and Profit Shifting (BEPS).
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Measures confirmed to be included in Finance Bill 2014.
This Tax Information and Impact Note introduces regulations for UK businesses,for accounts maintained for accountholders who are tax resident in Isle of Man, Guernsey, Jersey and Gibraltar.
The government is consulting on legislation to prevent the use of employment intermediaries to avoid National Insurance contributions and income tax by presenting employment relationship falsely as self-employment.
This Tax Information and Impact Note makes two amendments to the Unauthorised Unit Trusts (Tax) Regulations 2013.
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