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This Tax Information and Impact Note is about groups who hold shares in a UK consortium company through a group company resident outside the UK.
This Tax Information and Impact Note is about abolishing the threshold for benefits in kind.
This Tax Information and Impact Note is about the voluntary payrolling of benefits in kind and expenses.
This Tax Information and Impact Note is about Inheritance Tax changes to support the new digital service.
Draft legislation allowing for the disclosure of limited exporter information.
This Tax Information and Impact Note is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.
This Tax Information and Impact Note explains that legislation will be made to amend the Landfill Tax Regulations 1996 for the switch off of Landfill Tax and the closure of the Landfill Communities Fund scheme in Scotland.
Changes have been made to the list of Fully Reportable countries for Bank and Building Society Interest returns.
This draft legislation amends the Value Added Tax (Refunds to Museums and Galleries) Order 2001.
This Tax Information and Impact Note explains that policies covering risks arising directly from the operation of a spacecraft will be exempt from Insurance Premium Tax.
Changes to the charging and collection of Excise Duty for fuel used in private pleasure craft and for private pleasure flying.
Budget 2013 announced that the government would improve the way in which uses tax codes as a way to collect tax and debts due to HMRC (coding out). The government consulted on this measure in 2013.
Tax Information and Impact Note about HM Revenue and Customs ability to issue conduct notices to promoters and monitor promoters who breach a conduct notice.
Tax Information and Impact Note about the new legislation enabling HM Revenue and Customs to issue a ‘Follower Notice’ in NICs dispute and appeal cases.
This Tax Information and Impact Note explains amendments to the Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2014.
HM Revenue and Customs' position on interest payments following the High Court Judgment of Littlewoods Retail Ltd.
Reporting of interest payments by Financial institutions - information about European Union Savings Directive (EUSD) returns.
HM Revenue and Customs position following Avon Cosmetics Ltd First-tier Tribunal decision to ensure VAT is declared on retail sales made through non-registered representatives.
Legislative changes on fuel additives, and the warehousing of bioethanol for the production of biodiesel.
This Tax Information and Impact Note explains how certain combined authorities will be entered into a scheme under the VAT Act 1994 through which VAT may be recovered.
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