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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
Payroll Giving: reduction in donation hand over time
Stamp Duty and Stamp Duty Reserve Tax: change of name by European Multilateral Clearing Facility N.V
List of obsolete Statements of Practice for companies (Corporation Tax and Income Tax).
List of obsolete Statements of Practice for Capital Gains (individuals and companies).
The definition of 'contract for differences' in the corporation tax derivative contracts rules is being amended to include 'contracts for difference' (CFDs) and 'investment contracts' under the …
Guidance for shipping companies on the flagging rules for Tonnage Tax in 2014.
Changes to the Arrivals Exemption and Delivery Terms thresholds.
Overview for Regulations required for Clause 14 of the National Insurance Bill.
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