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Explanatory notes and guidance to Finance Bill 2017.
Draft legislation to reform the regime for disclosure of indirect tax avoidance schemes, and widen it's scope to include all indirect taxes.
This measure details amendments to the existing Promoters of Tax Avoidance Schemes (POTAS) legislation for associated and successor entities rules.
This tax information and impact note informs businesses, self-employed people and landlords that they will be required to start using the new digital service from April 2018.
This tax information and impact note applies to relief from Fuel Duty to prevent double taxation on unleaded petrol vapour captured and returned to stock during loading at refineries and import terminals.
This draft legislation amends HMRC’s data-gathering powers to Money Service Businesses which provide money transfer, cheque cashing and currency exchange services.
This tax information and impact note applies to operators of co-ownership authorised contractual schemes (CoACS) and investors in CoACS.
A technical consultation on the details of changes announced at Budget 2016 to tackle disguised remuneration tax avoidance schemes, including draft legislation.
This tax information and impact note is about the calculation of the taxable value of an asset that is made available to an employee.
This tax information and impact note is about a policyholder who has generated a wholly disproportionate gain to apply to have the gain recalculated.
This tax information and impact note reduces the extent to which interest payments can be used to erode the UK tax base, raising around £1billion additional tax annually.
This tax information and impact note will enable HMRC to progress direct tax enquiries into non-compliance quicker by allowing closure and settlement either voluntarily or through litigation.
This tax information and impact note provides the government with a power to update the list of specified permitted property by regulations.
This tax information and impact note is about employee deductions where their employer pays, meets legal or other costs for proceedings relating to their employment, including indemnity insurance.
This tax information and impact note sets a date of 6 July after the end of the tax year for making good on benefits in kind which are not accounted for in Pay As You Earn ('payrolled').
This tax information and impact note amends section 24 of the Finance Act 1994 so officers have the power to examine and take account of goods at any place.
This tax information and impact note introduces a new penalty on individuals or entities who enable the use of tax avoidance arrangements.
This tax information and impact note revises the VAT regime for disclosure of avoidance.
This tax information and impact note is proposing to expand its bulk data gathering powers to Money Service Businesses (MSBs).
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