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Modernising alcohol taxes to tackle fraud and reduce burdens on alcohol businesses.
First published during the 2015 to 2016 Cameron Conservative government
Draft legislation on changes to Shadow Advance Corporation Tax rules.
This tax information and impact note enables the future application of the VAT zero-rate on supplies of women's sanitary products that are currently subject to VAT at the reduced rate of 5%.
This tax information and impact note applies to UK casino operators.
This tax information and impact note applies to businesses and employers that provide zero emission vans, and employees provided with such vans which are made available for significant private use.
This tax information and impact note applies to owners of cars, vans, motorcycles and holders of motorcycle trade licences.
This tax information and impact note applies to owners of vehicles built more than 40 years ago.
This tax information and impact note applies to overseas businesses, selling goods to UK consumers via online marketplaces, and businesses that control and support the sale of such goods.
This tax information and impact note applies to companies investing in plant or machinery in designated enhanced capital allowance (ECA) sites in Enterprise Zones.
This tax information and impact note applies to insurance and reinsurance groups seeking to transfer insurance risk to capital markets.
This tax information and impact note applies to close companies which make loans to their participators or make other arrangements through which participators extract value.
Updated tax information and impact note applies to members and administrators of registered pension schemes and certain individuals with dependant`s drawdown pensions.
This legislation will apply to options which are entered into on or after 25 November 2015 and exercised on or after 23 March 2016.
The tax information and impact note applies to landfill operators registered for Landfill Tax and organisations with projects funded through Landfill Communities Fund.
This tax information and impact note applies to businesses producing and importing, and consumers of, hydrocarbon oils and alternative fuel products.
This tax information and impact note applies to persons who are subject to the transfer pricing rules in respect of a transaction (or series of transactions) with a connected party.
This tax information and impact note applies to businesses registered with HM Revenue and Customs for Landfill Tax.
This tax information and impact note applies to banks and building societies within the charge to UK Corporation Tax and Bank Levy.
This tax information and impact note applies to airlines and other aircraft operators, and their passengers.
This tax information and impact note applies to businesses and individuals responsible for accounting for excise duty prior to consumption of the alcohol.
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