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This consultation seeks views on simplifying the future National Insurance Contributions (NICs) for self-employed entertainers.
HMRC sets out its position following the decision by the Court of Appeal in the case of ITV Services Ltd.
This consultation invites general comments on the draft statutory instrument. It is intended that the changes will be introduced by 1 November 2013.
Ten year anniversary values for Inheritance Tax and guidance on the calculation of transfer values when Discounted Gift Schemes are effected.
This Tax Information and Impact Note describes the impact of the draft legislation of the National Insurance Contributions Bill.
This Tax Information and Impact Note describes the impact of these minor changes as part of the National Insurance Contributions (NICs) Bill.
The draft National Insurance Contributions (NICs) Bill consists of seven measures.
Employee shareholder status: Capital Gains Tax exemption, income tax and National Insurance Contributions treatment
Offshore penalties: updating territory designations
Inheritance Tax: spouses and civil partners domiciled overseas
Explains how businesses can use the simplified expenses rules for business mileage, board and lodging private use adjustments and flat rate adjustment for use of home.
Terms of reference for the employee benefits and expenses review
Final report following the review of unapproved employee share schemes. The final report for the tax advantaged employee share schemes review can be found at the bottom of this page.
This issue briefing explains how Real Time Information will mean more people paying the right amount of tax and National Insurance.
Impact on households - distributional analysis to accompany the Autumn Statement
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
This is the Autumn Statement in full. You can find supporting and related documents below.
This consultation seeks views on the impacts of changing the tax credits appeals process to mirror the Department for Work and Pensions planned changes to their appeals process.
How to provide an Advance Thin Capitalisation Agreement under the Advance Pricing Agreement legislation.
This document sets out how HMRC intends to deliver, over the next three years, an environment in which SMEs can get on with what really matters to them – running their businesses.
Terms of reference for the small business tax review, which identifies areas of the tax system that cause complexity and and recommends simplification measures.
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