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Changes to the charging and collection of Excise Duty for fuel used in private pleasure craft and for private pleasure flying.
Tax Information and Impact Note about HM Revenue and Customs ability to issue conduct notices to promoters and monitor promoters who breach a conduct notice.
Tax Information and Impact Note about the new legislation enabling HM Revenue and Customs to issue a ‘Follower Notice’ in NICs dispute and appeal cases.
This Tax Information and Impact Note explains amendments to the Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2014.
HM Revenue and Customs' position on interest payments following the High Court Judgment of Littlewoods Retail Ltd.
Reporting of interest payments by Financial institutions - information about European Union Savings Directive (EUSD) returns.
HM Revenue and Customs position following Avon Cosmetics Ltd First-tier Tribunal decision to ensure VAT is declared on retail sales made through non-registered representatives.
Legislative changes on fuel additives, and the warehousing of bioethanol for the production of biodiesel.
This Tax Information and Impact Note explains how certain combined authorities will be entered into a scheme under the VAT Act 1994 through which VAT may be recovered.
This Tax Information and Impact Note explains the extended exemption from Vehicle Excise Duty to vehicles constructed before 1 January 1974.
This Tax Information and Impact Note explains the reduction in rate of Bingo Duty from 20% to 10% and the update in legislation relating to the Bingo Duty exemption.
This Tax Information and Impact Note explains how the government will limit the use of converted Venture Capital Trusts share premium accounts to return capital to investors within the next 3 years.
This Tax Information and Impact Note explains the process which will allow the government to legislate for Income Tax and Corporation Tax exemptions for sporting events using secondary legislation.
This Tax Information and Impact Note explains the exemption from UK Income Tax for non-resident sportspeople on activities which include, support or promote the Glasgow Grand Prix 2014.
This Tax Information and Impact Note explains the amendments to the Corporation Tax Act 2009 (CTA 09) that apply to groups of companies.
This Tax Information and Impact Note explains updates to the lists of technologies and products covered by the energy-saving and water efficient enhanced capital allowances schemes.
The government has announced measures with immediate effect
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Payroll Giving: reduction in donation hand over time
Stamp Duty and Stamp Duty Reserve Tax: change of name by European Multilateral Clearing Facility N.V
List of obsolete Statements of Practice for companies (Corporation Tax and Income Tax).
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