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This measure replaces a general prohibition on deductions for capital expenditure in calculating taxable profits using the cash basis.
This measure amends and inserts provisions relating to the calculation of the profits of a property business.
This document summarises the main design choices and questions from the Making Tax Digital consultations for small businesses and landlords.
A consultation on how digital record keeping and regular updates should operate.
This measure reforms the tax treatment of certain types of carried-forward loss for Corporation Tax purposes.
This measure amends the rules for certain non-domiciled individuals so they will be treated as domiciled in the UK for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax from the 2017 to 2018 tax year.
This measure introduces a restriction on the amount of interest and other financing amounts that a company may deduct in computing its profits for Corporation Tax purposes.
This measure increases the van benefit charge and the car and van fuel benefit charges for 2017 to 2018.
This tax information and impact note applies to relief from Fuel Duty to prevent double taxation on unleaded petrol vapour captured and returned to stock during loading at refineries and import terminals.
This draft legislation sets out the conditions for claiming an Excise Duty credit - Vapour Recovery Relief.
This tax information and impact note is about the new Raw Tobacco Approval Scheme.
A consultation on draft regulations which cover the calculation, reporting, payment and recovery of the Apprenticeship Levy.
OTS publishes terms of reference for the recently announced review of Stamp Duty on paper transactions
OTS publishes terms of reference for the recently announced review of VAT
Technical consultation on measures for Finance Bill 2017.
This tax information and impact note applies to UK fulfilment houses that handle imported goods on behalf of third parties located outside the EU.
This draft regulation sets out the changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’, together with a draft explanatory memorandum.
A consultation on draft legislation to align taxation of free gaming in Remote Gaming Duty with that of free bets in General Betting Duty.
A consultation on proposals to simplify the process used for agreeing and reporting items in a PAYE Settlement Agreement.
This tax information and impact note provides a backstop to promote fiscal sustainability and against price reductions from manufacturers.
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