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This measure deals with changes to the UK rules concerning exit charges on certain unrealised profits or gains.
This measure deals with changes to the late payment penalty regime following consultation.
This measure is about the extension of security deposit legislation to Corporation Tax and Construction Industry Scheme deductions.
This measure allows individuals whose shareholding is ‘diluted’ below the 5% threshold as a result of a new share issue to obtain relief for gains up to that time.
This measure amends legislation after the introduction of International Financial Reporting Standard 16 (IFRS 16), a new accounting standard for leasing.
This measure amends part 10 of the Taxation (International and Other Provisions) Act 2010.
This measure abolishes receipt checking by employers when they reimburse benchmark scale rate, overseas scale rates, or qualifying expenses incurred travelling to work.
This measure is about disposals of interest in non-residential UK property and changes to payments on account for Capital Gains Tax to within 30 days of the sale or disposal of a residential property.
This measure makes sure that stamp taxes are not chargeable on exercise of resolution powers under the UK special resolution regime.
This measure introduces statutory powers to implement a directive on tax dispute resolution mechanisms within the EU.
This measure amends the reform of loss relief rules to correct a defect in the legislation that may lead to excessive relief being allowed.
This measure introduces changes to the employment tax treatment of the use of emergency vehicles.
This brief explains HMRC's policy on goods supplied on approval, and the VAT liability of the delivery charges for these goods.
Draft amendments to the VAT regulations and a draft VAT Notice about keeping digital records and providing VAT returns using compatible software.
This measure extends the scope of Landfill Tax to include disposals at sites which don't have an appropriate environmental permit.
First published during the 2016 to 2019 May Conservative government
Directions for users of the Self Assessment or Making Tax Digital for Business service providing or withdrawing consent to use electronic communications for the delivery of information.
Directions for users of the Making Tax Digital for Business service on using relevant software to deliver and receive specified information electronically.
This Tax Information and Impact Note is about the update to the definition of “the transfer pricing guidelines” within UK legislation.
We are seeking views on the draft regulations for the tax treatment of re-insurance arrangements.
This tax information and impact note deals with the draft regulations for the tax treatment of re-insurance arrangements.
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