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This tax information and impact note will restrict eligibility for the Employment Allowance so that limited companies with a single director, and no other employees, will not be able to benefit from the allowance from 6 Apri…
This draft legislation adds further museums and galleries that allow free public admission to the VAT Refund Scheme.
This tax information and impact note is about museums and galleries to be added to the list of bodies entitled to benefit from the VAT Refund Scheme.
This tax information and impact note sets out the changes to employers reporting requirements from 6 April 2016 on the abolition of the contracted-out rebate.
This draft legislation makes changes to National Insurance contributions legislation from April 2016.
This Tax Information and Impact Note is about VAT reverse charges for wholesale supplies of electronic communications services.
This MoU sets out arrangements between HMRC and DFPNI for implementing a devolved corporation tax rate in Northern Ireland.
HMRC invites comments on options to replace the Extra-Statutory Concession (ESC) allowing relief from excise duty on recovered petrol vapour.
First published during the 2015 to 2016 Cameron Conservative government
This Tax Information and Impact Note explains changes to the Investment Allowance and Cluster Area Allowance for oil and gas companies.
This draft legislation explains changes to the Investment and Cluster Area allowances for oil and gas companies.
This brief provides further information on how the UK expects other member states to operate ‘establishment only’ VAT grouping.
This brief announces changes to UK legislation following the decision of the Court of Justice of the European Union in Le Credit Lyonnais (C-388/11).
Technical consultation on measures for Finance Bill 2016.
Proposals to remove home-to-work travel and subsistence tax relief where a worker is employed through an employment intermediary.
Proposed amendments to existing regulations as a consequence of a package of changes to the Landfill Tax regulations.
A consultation to clarify the tax treatment of rewards paid to investment fund managers.
Draft legislation on changes to the PAYE regulations regarding Real Time Information (RTI) reporting.
This applies to businesses that provide and install energy saving materials and individuals who have them installed.
This applies to UK companies which hold and exploit patents, or patent like rights, and which claim relief under the Patent Box.
This only applies to charities subject to the jurisdiction of the High Court of the Isle of Man that make and receive supplies in the UK.
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