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This applies to companies, partnerships with company members, and collective investment schemes, which acquire and own residential property in the UK valued over £500,000.
This only applies to life insurance companies that carry on life assurance and other long-term business.
This applies to managers of and investors in property authorised investment funds (PAIFs) and co‑ownership authorised contractual schemes (CoACSs).
This tax Information and impact note explains changes to the Corporation Tax (CT) instalment payment dates for very large companies.
This tax information and impact note details the policy that residential caravans designated for year round occupation, stay zero-rated following a new British Standard (BS).
This brief announces a change to the British Standard (BS 3632:2015) for caravans.
This brief clarifies HM Revenue and Customs policy concerning the interpretation of aggregates levy industrial and agricultural processes relief code 018 in relation to asphalt.
This technical consultation seeks comment on draft legislation to exclude certain companies from the Employment Allowance from April 2016.
HM Revenue and Customs (HMRC) is asking for comments on proposals for reform of the Landfill Communities Fund (LCF) to improve the flow of funding to communities.
This legislation applies to appropriate transactions made by businesses that take place on or after 25 November 2015.
The legislation applies to all transactions involving intangible fixed assets that take place on or after 25 November 2015.
This legislation is about loans or advances made to participators on or after 25 November 2015.
This plan shows how the UK will implement the G20 High Level Principles on Beneficial Ownership Transparency.
First published during the 2015 to 2016 Cameron Conservative government
HMRC is seeking views on introducing legislation to replace the long-standing Extra Statutory Concession D33.
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of one HM Revenue and Customs (HMRC) ESC
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing nine of HM Revenue and Customs (HMRCs) ESCs.
This brief confirms the UK VAT changes resulting from the Skandia judgement, providing details of which other member states operate ‘establishment only’ VAT grouping.
This brief announces a revision to HM Revenue and Customs change of practice published on 4 August 2014 for the remittance basis treatment of foreign income and gains used as collateral for a loan brought into or used in the…
This tax information and impact note details the revocation of 2 obsolete Stamp Duty and Stamp Duty Reserve Tax regulations from 2009 and 2011.
This tax information and impact note details the changes to the criteria for claiming Alcoholic Ingredients Relief.
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