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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.
Inward Investment Support.
Seeking views on the integrating the operation of income tax and National Insurance contributions.
Views on the detailed policy design of a package of reform of the taxation of non-domiciled individuals
Seeking views on early access to pension savings.
Employees resident but not ordinarily resident in the UK.
Self assessment: finality and discovery.
Venture Capital Trusts, the enterprise investment scheme, the corporate venturing scheme and enterprise management incentives.
Tax treatment of transactions in financial futures and options.
Exchange rate fluctuations.
Exemptions for companies' gains on substantial shareholdings - sole or main benefit test - paragraph 5 schedule 7AC Taxation of Chargeable Gains Act 1992.
Definition of financial trader for the purposes of paragraph 31 schedule 26 Finance Act 2002.
Treatment of investment managers and their overseas clients.
Enterprise Investment Scheme, Venture Capital Trusts, Corporate Venturing Scheme, Enterprise Management Incentives and Capital Gains Tax Reinvestment Relief (supersedes Statement of Practice 7 (1998).
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