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This tax information and impact note affects universities and charities claiming the Research and Development Expenditure Credit (RDEC).
This tax information and impact note sets out the rate at which the Bank Levy will be charged for the next 6 years.
This tax information and impact note applies to groups of companies who hold shares in a UK consortium company through a group company resident outside the UK.
This tax information and impact note applies to banking companies and building societies within the charge to UK Corporation Tax (CT).
This tax information and impact note applies to banks and building societies within the charge to UK Corporation Tax and Bank Levy.
This tax information and impact note applies to businesses investing more than £25,000 in plant and machinery from January 2016.
This tax information and impact note applies to incorporated businesses which pay Corporation Tax at the main rate.
This tax information and impact note applies to companies subject to Corporation Tax, which issue or hold debt or which are party to derivative contracts.
This tax information and impact note extends the carried-forward loss allowance to savings banks established under the Savings Bank (Scotland) Act 1819.
Amendments to the worldwide debt cap (WWDC) provisions to ensure changes to accounting standards do not create unintended additional Corporation Tax liabilities.
This Tax Information and Impact Note is about Authorised Investment Funds which mainly invest in assets generating interest returns and income from property to distribute to investors.
This Tax Information and Impact Note is about Bank Levy rate changes.
This Tax Information and Impact Note is about carried forward Corporation Tax trading losses, non-trading loan relationship deficits, and management expenses.
This Tax Information and Impact Note introduces a new investment allowance to reduce the amount of adjusted ring fence profits subject to the supplementary charge.
This Tax Information and Impact Note is about the increase of Film Tax Relief (FTR) to 25% for all qualifying core expenditure, for all eligible film productions.
This Tax Information and Impact Note reduces the minimum UK expenditure requirement for Television Tax Relief (TTR) from 25% to 10%.
Use CT600 Budget Insert (2014) for an overview of the main Budget 2014 changes affecting Corporation Tax.
This Tax Information and Impact Note amends the operation of the change of accounting practice regulations.
HMRC published documents for Finance Bill 2015.
This Tax Information and Impact Note is about increasing the rates of research and development tax credits.
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