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This tax information and impact note extends the 100% First Year Allowance (FYA) for businesses purchasing low emission cars for a further 3 years to 31 March 2021.
This applies to individuals receiving, or with a right to receive, a bridging pension from a registered pension scheme and their pension scheme administrators.
Draft regulations to extend the period of the interim securitisation regime.
This tax information and impact note further extends the interim regime for those securitisation companies who are taxed under it.
Draft legislation for a technical consultation on consequential amendments for the taxation of corporate debt and derivative contracts.
This Tax Information and Impact Note is about extending a Corporation Tax exemption for a specific government owned company.
This technical consultation seeks comments on the first set of draft regulations for the Apprenticeship Levy.
Draft legislation on the technical consultation of the Raw Tobacco Approval Scheme Regulations which sets out the framework of the scheme.
This applies to any individual or business supplying, receiving, storing or using raw tobacco, including domestic users for smoking or non-smoking purposes.
This Tax Information and Impact Note applies to repair services made by UK suppliers to insurers located outside the European Union (EU).
An invitation to discuss options for changes to the tax treatment of the leasing of plant or machinery.
This technical note and guidance explains the new legislation to ensure that profits from trading in UK land are fully taxed.
Corporation Tax: major change in the nature or conduct of a trade or business.
This tax information and impact note updates the definitions of high quality liquid assets and high quality securities within the Bank Levy legislation.
Draft regulations to amend the definitions of high quality liquid assets and high quality securities.
Terms of reference for the OTS review of the corporation tax computation
This tax information and impact note details the payment information HM Revenue and Customs (HMRC) require for payments of a bank Corporation Tax surcharge.
This tax information and impact note applies to the Homes and Communities Agency (HCA) acquiring land under the Housing and Regeneration Act 2008 (HRA 2008).
This tax information and impact note applies to businesses and employers that provide company cars, and to employees provided with company cars that are made available for private use.
Tax policy measures announced at Budget 2016.
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