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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.
This tax information and impact note applies to manufacturers, importers, distributors, retailers and consumers of hand-rolling tobacco products.
This tax information and impact note applies to securitisation companies and persons who have transactions with such companies.
This tax information and impact note applies to large multinational groups with UK parent or subsidiary companies involved in cross-border or domestic transactions.
This tax information and impact note applies to businesses and landlords currently using renewals allowance to obtain tax relief for expenditure on replacement and alteration of tools.
This tax information and impact note applies to all insurers who provide non-exempt insurance cover for UK risks and the brokers and agents who act for them.
This tax information and impact note applies to banking companies and building societies within the charge to UK Corporation Tax.
This document details the changes announced at Budget 2016 to reform the intermediaries legislation (known as IR35) for public sector engagements.
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