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This tax information and impact note applies to the increased rate of Insurance Premium Tax (IPT) paid on premiums which are taxed at the standard rate of IPT by 2%.
This tax information and impact note is about changes to the treatment of freeplays for remote gaming into line with the treatment for free bets under General Betting Duty (GBD).
This tax information and impact note is about changes to the Customs and Excise Management Act 1979 (CEMA) power to use force to gain entry to vehicles or vessels.
This measure is to simplify the process for agreeing a PAYE Settlement Agreement (PSA) following on from recommendations made by the OTS.
This tax information and impact note ensures non-natural persons holding residential property in corporate and other 'envelopes' and not using them for a commercial purpose pay a fair share of tax.
This tax information and impact note introduces a new knowledge specific penalty regime to strengthen HM Revenue and Customs fight against VAT fraud.
This tax information and impact note is about changes to the Northern Ireland Corporation Tax (NI CT) regime for small or medium sized enterprises (SMEs).
This tax information and impact note will clarify the law on when rights for investors to convert a share from one class to another do not affect a company’s eligibility for the Seed Enterprise Investment Scheme and the Ente…
This tax information and impact note is about ways the Business Investment Relief (BIR) scheme could be changed for remittance basis taxpayers to bring money from overseas to invest in UK businesses.
This tax information and impact note allows qualifying investors an exemption from Corporation Tax on qualifying disposals of substantial shareholdings.
First published during the 2016 to 2019 May Conservative government
This tax information and impact note adds specific provisions to the revised UK Patent Box rules introduced in Finance Act 2016.
This tax information and impact note is a new Corporation Tax relief for museums and galleries.
This tax information and impact note makes a number of small changes around foreign private and occupational pension regimes.
This tax information and impact note applies to landfill site operators who are liable to pay Landfill Tax in England, Wales and Northern Ireland.
This Tax information and impact note gives guidance on contributions to grassroots sport.
This tax information and impact note reforms the relief on adapted motor vehicles for disabled wheelchair users in order to clarify the legislation and reduce fraudulent use of the relief and tax avoidance.
This tax information and impact note changes the off-payroll working rules from an individual worker's personal service company (PSC) to any public sector body, agency or third party paying the worker's company.
This tax information and impact note revises the VAT regime for disclosure of avoidance.
This tax information and impact note explains company car tax for ultra low emission cars.
This tax information and impact note will provide for a more flexible loss relief regime.
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