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This draft legislation amends the categories of property in the table in section 520(2) of the Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005) in relation to personal portfolio bonds.
This tax information and impact note advises of a new process to allow a donor to give permission to an intermediary to create Gift Aid declarations on their behalf.
This tax information and impact note gives guidance for the UK tax system and is directed at individuals who are domiciled outside the UK.
This tax information and impact note will introduce legislation to taxpayers with undeclared UK tax liabilities for offshore interests by disclosing the information to HM Revenue and Customs (HMRC).
This tax information and impact note ends the requirement for tax to be deducted from interest distributions made by certain investment schemes.
This tax information and impact note gives guidance on the calculation of 'reportable income' from offshore funds.
This tax information and impact note gives guidance on non-domiciled as UK domiciled for tax purposes.
This draft legislation explains simplifying the Income Tax and National Insurance treatment of payments derived from sporting testimonials.
This tax information and impact note supports the government's commitment to tackling tax avoidance and aims to deter the future use of disguised remuneration avoidance schemes.
This draft legislation is about reforming the tax and National Insurance contributions (NICs) treatment of termination payments
This tax information and impact note is to change the tax valuation of benefits provided through salary sacrifice arrangements.
Seeking views on options to refocus incentives on the cleanest cars using the latest technologies.
First published during the 2016 to 2019 May Conservative government
This legislation removes the Income Tax reliefs on the receipt or buy-back of shares issued to an employee under an employee shareholder agreement made on or after 1 December 2016.
This document supplements Autumn Statement 2016 with updates on tax consultations, confirms standard uprating changes, and technical changes to tax legislation where no substantive change is being made to the policy.
This is the Autumn Statement in full. You can find all supporting and related documents below.
This tax information and impact note makes a minor amendment to the Social Security (Contributions) Regulations 2001 regulation 40.
This tax information and impact note makes a minor update to the Social Security (Contributions) Regulations 2001 regulation 114.
This applies to individuals receiving, or with a right to receive, a bridging pension from a registered pension scheme and their pension scheme administrators.
A consultation on how the tax and NICs treatment of termination payments can be made simpler and fairer.
A consultation on draft legislation, in response to the summer 2015 consultation on termination payments.
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