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Data, Freedom of Information releases and corporate reports
Partnerships review: disposal of assets through partnerships
The government has published draft anti-avoidance tax legislation for technical consultation.
Partnerships review: partnerships with mixed membership
This Tax Information and Impact Note removes the ability of individuals to claim compensating adjustments where the counterparty to the transaction is a company.
Offshore penalties: updating territory designations
Explains how businesses can use the simplified expenses rules for business mileage, board and lodging private use adjustments and flat rate adjustment for use of home.
How to provide an Advance Thin Capitalisation Agreement under the Advance Pricing Agreement legislation.
This document sets out how HMRC intends to deliver, over the next three years, an environment in which SMEs can get on with what really matters to them – running their businesses.
Inward Investment Support.
Employees resident but not ordinarily resident in the UK.
Self assessment: finality and discovery.
Venture Capital Trusts, the enterprise investment scheme, the corporate venturing scheme and enterprise management incentives.
Tax treatment of transactions in financial futures and options.
Exchange rate fluctuations.
Definition of financial trader for the purposes of paragraph 31 schedule 26 Finance Act 2002.
Treatment of investment managers and their overseas clients.
Enterprise Investment Scheme, Venture Capital Trusts, Corporate Venturing Scheme, Enterprise Management Incentives and Capital Gains Tax Reinvestment Relief (supersedes Statement of Practice 7 (1998).
Corporate Venturing Scheme - applications for advance clearance under Finance Act 2000 Schedule 15 Part X.
Monthly savings in investment funds.
Enterprise investment scheme, venture capital trusts, Capital Gains Tax reinvestment relief and business expansion scheme - loans to investors.
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