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This Tax Information and Impact Note is about oil and gas taxation and the reduction in supplementary charge.
This Tax Information and Impact Note is about relief for businesses contributing to a partnership funding flood defence scheme.
This Tax Information and Impact Note is about the extension of ring fence expenditure supplement for companies involved in the exploration, appraisal and development of oil and gas.
This Tax Information and Impact Note is about research and development tax credits.
This Tax Information and Impact Note is about Corporation Tax accelerated payments and group relief.
This Tax Information and Impact Note is about preventing the abuse of late paid interest rules.
This draft legislation is about restricting corporation tax relief where a company acquires internally generated goodwill.
This Tax Information and Impact Note is about restricting Corporation Tax relief where a company acquires internally generated goodwill.
This draft legislation is about restricting the proportion of banks’ annual taxable profit that can be offset by carried forward losses to 50%.
This Tax Information and Impact Note is about a new high pressure high temperature (HPHT) cluster area allowance.
This draft legislation is about preventing the abuse of late paid interest rules.
This draft legislation is about a new high pressure high temperature (HPHT) cluster area allowance.
This Tax Information and Impact Note is about restricting the proportion of banks’ annual taxable profit that can be offset by carried forward losses to 50%.
HM Revenue and Customs has published draft regulations to amend the Disregard Regulations 2004 and the Change of Accounting Practice Regulations 2004.
This Tax Information and Impact Note is about amends the operation of the Disregard Regulations.
Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014.
Amendment to Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014.
Amendment to Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses)(Amendment) Regulations 2014.
Changes to HM Revenue and Customs policy on 'special securities' that apply to the bail-in provisions of the Special Resolution Regime.
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