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Legislation about what types of transactions are an investment transaction for the purposes of the Investment Manager Exemption which came into force on 8 April 2014.
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 the type of expenditure that qualifies for relief under Business Premises Renovation Allowance.
This Tax Information and Impact Note makes two amendments to the Unauthorised Unit Trusts (Tax) Regulations 2013.
Proposed legislative changes to make provision for the tax treatment of financial institutions’ regulatory capital instruments.
Further draft legislation on Finance Bill 2014.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Corporation Tax: avoidance involving losses
List of obsolete Statements of Practice for individuals and companies (Income Tax and Corporation Tax).
List of obsolete statements of administrative practice and procedure.
Partnerships review: disposal of assets through partnerships
The government has published draft corporation tax legislation for technical consultation.
Double taxation relief: revenue protection
Avoidance schemes using total return swaps
Partnerships review: partnerships with mixed membership
Controlled foreign companies: profit shifting
Changes to the debt cap provisions
The Tax Treatment of Financing Costs and Income (Excluded Schemes) Regs 2013
This Tax Information and Impact Note removes the ability of individuals to claim compensating adjustments where the counterparty to the transaction is a company.
The BRB (Residuary) Limited (Tax Consequences) Order 2013
Authorised Contractual (tax transparent) Schemes
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