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This measure introduces HMRC powers to register and de-register master trust pension schemes and schemes for dormant companies.
First published during the 2016 to 2019 May Conservative government
This measure follows legislation in Finance Act 2017 on taxation of offshore trusts with new anti-avoidance rules.
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.
The National Cyber Security Strategy 2016 to 2021 sets out the government's plan to make Britain secure and resilient in cyberspace.
Following the publication of the CSDR, this document seeks the view of interested stakeholders on proposed changes to domestic legislation.
First published during the 2015 to 2016 Cameron Conservative government
Explanatory notes and guidance to Finance Bill: September 2017.
Seeking views on a package of measures to tackle three different areas of pensions scams, including a ban on cold calling in relation to pensions.
This paper discusses options for new customs arrangements between the UK and the EU in the future partnership.
The Government is seeking views on the legal powers needed to continue to be able to impose and implement sanctions upon the UK’s withdrawal from the European Union.
The Chancellor led a high level business delegation to Brazil for the second UK-Brazil Economic and Financial Dialogue to showcase British business and deepen trade and economic ties with Latin America’s biggest economy.
The government seeks further views on the mandate and powers for the new Office for Professional Body Anti-Money Laundering Supervision.
The BLP from time to time provides advice to the Treasury on specific issues which is published on this page.
Seeking views on proposed reforms to the special administration regime for investment banks.
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.
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