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This tax information and impact note is about the increase to the minimum qualifying period for Entrepreneurs’ Relief.
This tax information and impact note details new tests to the definition of a personal company for entreprenuers' relief.
This tax information and impact note clarifies interest provisions on late payments of Corporation Tax, Diverted Profit Tax, Stamp Duty, Stamp Duty Land Tax, Inheritance Tax and PAYE penalties.
This tax information and impact note provides information on changes to the van benefit and car and van fuel benefit charge from 6 April 2019.
This tax information and impact note details changes to the residence nil rate band.
This tax information and impact note details the amendments to the reform of loss relief rules.
This tax information and impact note details the increase in tobacco duty and confirms the rate of duty for tobacco for heating.
The government is seeking comments on the proposed way forward in relation to interest and late payment penalties.
We are inviting views on the scheme for making payments on account of Capital Gains Tax when disposing of residential property.
This measure allows individuals whose shareholding is ‘diluted’ below the 5% threshold as a result of a new share issue to obtain relief for gains up to that time.
This measure deals with the deferment of payment of Capital Gains Tax by certain UK resident trusts or non-UK resident individuals who trade through a UK branch.
This measure deals with the changes that will affect taxpayers who submit Income Tax Self Assessment and VAT Returns late.
This tax information and impact note sets a date of 6 July after the end of the tax year for making good on benefits in kind which are not accounted for in Pay As You Earn ('payrolled').
This tax information and impact note applies to individuals who receive shares under an employee shareholder agreement.
This applies to persons living in Scotland where there is both a debt owed to HM Revenue and Customs (HMRC) and an amount owed by HMRC to that person.
This applies to taxpayers in litigation cases where there is a tax related debt payable under a court judgement or order with interest due.
Partnerships.
This tax information and impact note affects individuals and businesses who have debts of over £1,000 payable to the Commissioners for Revenue and Customs under or by virtue of an enactment or under a contract settlement.
This Tax Information and Impact Note is about Capital Gains Tax and non-residents with UK property.
This Tax Information and Impact Note is about the voluntary payrolling of benefits in kind and expenses.
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