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Data, Freedom of Information releases and corporate reports
Proposal on approaches to prevent charities being set up for tax avoidance.
This Tax Information and Impact Note explains the operation of s1305A for avoidance schemes involving the transfer of corporate profits.
This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.
This Tax Information and Impact Note explains the extended exemption from Vehicle Excise Duty to vehicles constructed before 1 January 1974.
This Tax Information and Impact Note explains the circumstances allowing the transfer of personal allowances.
This Tax Information and Impact Note explains how HM Revenue & Customs may issue a notice to settle dispute where there is a relevant judicial ruling for an avoidance scheme.
This Tax Information and Impact Note explains the reduction in rate of Bingo Duty from 20% to 10% and the update in legislation relating to the Bingo Duty exemption.
This Tax Information and Impact Note explains how the government will limit the use of converted Venture Capital Trusts share premium accounts to return capital to investors within the next 3 years.
This Tax Information and Impact Note explains the process which will allow the government to legislate for Income Tax and Corporation Tax exemptions for sporting events using secondary legislation.
This Tax Information and Impact Note explains the exemption from UK Income Tax for non-resident sportspeople on activities which include, support or promote the Glasgow Grand Prix 2014.
This Tax Information and Impact Note explains the amendments to the Corporation Tax Act 2009 (CTA 09) that apply to groups of companies.
This Tax Information and Impact Note explains that research and development allowances will be excluded from the FA 2013 loss buying rules.
This Tax Information and Impact Note explains how any disputed tax must be paid upfront for avoidance schemes covered by the DOTAS rules or counteracted under the GAAR.
This Tax Information and Impact Note explains updates to the lists of technologies and products covered by the energy-saving and water efficient enhanced capital allowances schemes.
This Tax Information and Impact Note explains a correction to Capital Gains rollover relief legislation covering proceeds on the disposal of a tangible asset which are reinvested in an intangible fixed asset.
This Tax Information and Impact Note is aimed at Individual members of a limited liability partnership
European Court of Justice decision on Tour Operator Margin Schemes (TOMS) and how this affects UK tour operators and businesses supplying travel services.
Further draft legislation on Finance Bill 2014.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
The government has announced measures with immediate effect
Corporation Tax: avoidance involving losses
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