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This tax information and impact note applies to individuals who pay for benefits-in-kind they receive and any employer who provides its employees with benefits-in-kind who then pay for the benefit.
This tax information and impact note applies to individuals who exercise an Enterprise Management Incentive option to acquire shares.
This tax information and impact note applies to owners of objects which have a legacy exemption from Estate Duty on the grounds of their national, scientific, historic or artistic interest.
This tax information and impact note applies to companies and individual investors using the Enterprise Investment Scheme (EIS), Venture Capital Trust (VCT) scheme and EIS fund managers and VCTs.
This tax information and impact note applies to businesses and landlords currently using renewals allowance to obtain tax relief for expenditure on replacement and alteration of tools.
This tax information and impact note applies to individuals and trustees who realise gains on shares in a company which invests in a joint venture company.
This legislation will ensure that trading or property income received in non-monetary form is fully brought into account in calculating taxable profits for transactions occurring on or after 16 March 2016.
This tax information and impact note applies to Income Tax payers, employers and pension providers.
This consultation seeks views on proposals to simplify business energy efficiency tax.
First published during the 2015 to 2016 Cameron Conservative government
The Office of Tax Simplification has published its recommendations on closer alignment of income tax and national insurance contributions following a simplification review.
This Tax Information and Impact Note applies to Individual Savings Account (ISA) savers, as well as banks, building societies and other financial institutions that offer ISAs.
This paper sets out the criteria HMRC will use to identify vulnerable customers in relation to Direct recovery of Debt legislation.
This legislation applies to individuals who are currently non-UK domiciled but will be deemed UK domiciled for Income Tax and Capital Gains Tax purposes
This draft legislation makes changes to National Insurance contributions legislation from April 2016.
Technical consultation on measures for Finance Bill 2016.
This measure relates to the tax and National Insurance Contributions (NICs) treatment of sporting testimonials and benefit matches.
Consultation on the reform of the ‘Wear and Tear Allowance’ applicable to property businesses.
Consultation on the extension of the averaging period for farmers’ profits to 5 years.
Proposals to remove home-to-work travel and subsistence tax relief where a worker is employed through an employment intermediary.
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