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This updated Tax Information and Impact Note gives information on the new measure affecting ship and aircraft stores.
The purpose of the Brief is to set out HM Revenue and Customs position where a person intends to make a negligible value claim in relation to a Single Payment Scheme Payment Entitlement or a unit of Milk Quota.
HMRC published documents for Finance Bill 2015.
This Tax Information and Impact Note is about modernising the taxation of corporate debt and derivative contracts.
This Tax Information and Impact Note is about simplifying Inheritance Tax charges on trusts and introducing new rules to target avoidance through the use of multiple trusts.
This Tax Information and Impact Note is about Inheritance Tax and exemption for emergency service personnel and humanitarian aid workers
This Tax Information and Impact Note is about extending the exclusion from Inheritance Tax (IHT) for medals awarded for valour and gallantry.
This Tax Information and Impact Note is about Landfill Tax and compliance work in relation to lower rate.
This Tax Information and Impact Note is about a new VAT power to provide refunds to certain people.
This Tax Information and Impact Note is about direct recovery of debts due to HM Revenue and Customs from debtors' bank and building society accounts.
This Tax Information and Impact Note is about increased charges to the Annual Tax on Enveloped Dwellings.
This Tax Information and Impact Note is about reducing the administrative burden for businesses on the Annual Tax on Enveloped Dwellings.
This Tax Information and Impact Note is about changes to venture capital schemes for companies and community organisations benefitting from energy subsidies.
This Tax Information and Impact Note is about groups who hold shares in a UK consortium company through a group company resident outside the UK.
This Tax Information and Impact Note is about abolishing the threshold for benefits in kind.
This Tax Information and Impact Note is about Inheritance Tax changes to support the new digital service.
This Tax Information and Impact Note explains that legislation will be made to amend the Landfill Tax Regulations 1996 for the switch off of Landfill Tax and the closure of the Landfill Communities Fund scheme in Scotland.
Changes have been made to the list of Fully Reportable countries for Bank and Building Society Interest returns.
This draft legislation amends the Value Added Tax (Refunds to Museums and Galleries) Order 2001.
This Tax Information and Impact Note explains that policies covering risks arising directly from the operation of a spacecraft will be exempt from Insurance Premium Tax.
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