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This consultation seeks views and evidence on the costs and benefits of lifestyling for Child Trust Fund account holders and providers.
Draft regulations for extension of the voluntary payrolling framework to include non-cash vouchers and credit tokens.
This tax information and impact note applies to interest, gains and other payments from certain debt securities offered via a crowdfunding platform will qualify for new tax advantages where these investments are held in an i…
Draft legislation on the consulting of amendments to the Individual Savings Account (ISA) Regulations which will provide that interest, gains and other payments from certain debt securities offered via a crowdfunding platfor…
This tax information and impact note applies to non-resident athletes competing in the 2016 London Anniversary Games and/or the 2017 World Athletics Championships.
From 6 April 2016 the Dividend Tax Credit will be replaced by a new Dividend Allowance in the form of a 0% tax rate on the first £5,000 of dividend income per year.
Additional legislation will provide obligations to deduct Income Tax at source from royalties paid to non-resident persons effective from 28 June 2016.
Corporation Tax: major change in the nature or conduct of a trade or business.
This tax information and impact note applies to individuals underwriting at Lloyd's and individual partners in Lloyd's partnerships.
Directions revising details of authenticating a sender's identity and withdrawing consent to use the Inheritance Tax online service.
Proposed amendments to existing regulations to implement changes to the Construction Industry Scheme (CIS).
A consultation on the detail of the proposed tax framework for the proposed secondary market for pension annuities.
Tax policy measures announced at Budget 2016.
The government is conducting a review of business rates in England in response to concerns from some business ratepayers that the system is in need of reform to make it fit for a 21st century economy.
This is the Budget in full. You can find all supporting and related documents below.
First published during the 2015 to 2016 Cameron Conservative government
This tax information and impact note applies to individuals considering the acquisition of shares in unlisted trading companies.
This tax information and impact note applies to individuals, trusts and personal representatives who pay Capital Gains Tax.
This tax information and impact note applies to persons who are subject to the transfer pricing rules in respect of a transaction (or series of transactions) with a connected party.
This tax information and impact note applies to individuals who realise gains on a disposal of a private asset, used in a business carried on by their partnership or company when they retire or reduce their participation in …
This applies to individuals (including partners in a firm) who transfer their business to a close company and become or remain a participator in the acquiring company.
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