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We are seeking comments on this draft guidance on the hybrids mismatch legislation.
This measure introduces a new statutory requirement for UK headed Multinational enterprises (MNEs), or UK sub groups of MNEs, to make an annual country-by-country report to HM Revenue and Customs (HMRC).
This tax information and impact note updates The Taxes (Base Erosion and Profit Shifting) (country-by-Country Reporting) Regulations 2016.
This brief sets out HMRC's policy on the scope for claims for historical bad debt relief on supplies made between 1 January 1978 and 19 March 1997.
This draft legislation adds further museums and galleries that allow free public admission to the VAT refund scheme.
This tax information and impact note is about changes to the list of museums and galleries who can use the VAT refund scheme.
This tax information and impact note makes changes to the existing rules which apply tax at 45% to restitution interest payable by HM Revenue and Customs.
A consultation on proposals to make the stamp duty land tax (SDLT) filing and payment process faster and easier.
Explanatory notes and guidance to Finance Bill 2017.
This draft legislation implements a simpler system for determining what is a taxable disposal for the purposes of Landfill Tax.
This draft legislation introduces new legal requirements on the operator of a co-ownership authorised contractual scheme (CoACS) provide certain tax information both to investors in the scheme and to HM Revenue and Customs.
Draft legislation for investors in a co-ownership authorised contractual scheme (CoACS) or and offshore transparent fund who disposes of units in the fund should compute the chargeable gain.
This measure deals with changes to Insurance Premium Tax anti-forestalling legislation.
This tax information and impact note introduces reforms to the intermediaries legislation.
This tax information and impact note details an increase in the gross gaming yield bands.
This tax information and impact note deals with the Minimum Excise Tax (MET) for cigarettes.
This tax information and impact note confirms an increase in the Vehile Excise Duty rates in line with the Retail Prices Index (RPI).
This tax information and impact note outlines changes to Corporation Tax legislation dealing with hybrid and other mismatches.
This measure details changes to prevent abuse of flexibility in the tax code for capital losses.
This tax information and impact note details an increase in the cash basis entry threshold for calculating taxable profits.
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