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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.
HM Revenue & Customs invites comments on possible changes to rules on deduction of tax from savings income.
Further information on the statutory exemption for trivial benefits in kind and proposed amendments to existing regulations.
Proposed amendments to existing regulations to implement changes to the Construction Industry Scheme (CIS).
This applies to businesses and employers who provide diesel-engined company cars that are made available for employees' private use and those employees.
This applies to customers who have to submit a Self Assessment tax return through a notice to file.
This applies to partners in partnerships which have adopted simplified expenses for Income Tax purposes.
This applies to individuals resident in the UK who are not domiciled here under general law, and certain other non-resident individuals and trustees of trusts created by them.
This applies to individuals administering the estates of deceased Individual Savings Account (ISA) savers and beneficiaries of these estates.
This applies to non-UK resident persons that own UK residential property.
This Tax Information and Impact Note is about individuals with savings income, who will be entitled to the personal savings allowance (PSA) from April 2016.
This applies to victims or their surviving spouse or civil partner who have received compensation for wrongs suffered at the hands of the National Socialist regime during the World War II era.
This applies to Individuals who invest in Peer to Peer (P2P) loans using lending platforms.
This applies to individuals who receive a dependants' scheme pension following the death of a member of a registered pension scheme aged 75 or over.
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