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This draft regulation explains changes to the Alcohol Ingredients Relief scheme.
This brief sets out HMRCs interpretation of the Supreme Court decision in George Anson v HMRC with regard to US Limited Liability Companies.
This brief explains the government’s position in respect of the decision of the European Court concerning its policy.
This brief is to make suppliers aware that from 5 October 2015 a compulsory charge on carrier bags is to be introduced in England.
This HMRC consultation gives information about the withdrawal of the CCL exemption for renewable source energy and seeks views about the transitional period.
First published during the 2015 to 2016 Cameron Conservative government
This Tax Information and Impact Note is about the tax treatment of credit losses and amends the Change of Accounting Practice Regulations 2004 (SI 2004/3271).
Proposed changes for the transitional adjustments arising on adoption of International Financial Reporting Standard 9 (IFRS 9) for credit losses.
This brief provides clarification of the VAT treatment of verandahs when sold with caravans.
Draft regulations defining 'apprentice' for zero-rate employer Class 1 National Insurance contributions (NICs) for apprentices under 25.
Terms of reference for the Office of Tax Simplification's review of small company taxation.
Proposed amendments to the Regulatory Capital Securities Regulations 2013 to include Solvency II compliant instruments and updates to Part 5 CTA 09.
This strategy document published by HM Revenue and Customs and UK Border Force addresses changes in the illicit tobacco market.
Draft regulations, together with draft explanatory memorandum, for a period of technical consultation that will close on 2 September 2015.
This Tax Information and Impact Note applies to businesses investing in energy saving and environmentally beneficial (water efficient) technologies.
This tax information and impact note will mainly affect individuals with income of over £150,000, including the value of any pension contributions, who save in a registered pension scheme.
This tax information and impact note affects universities and charities claiming the Research and Development Expenditure Credit (RDEC).
This tax information and impact note applies to businesses that have been paying Aggregates Levy since 1 April 2014.
This tax information and impact note sets out the rate at which the Bank Levy will be charged for the next 6 years.
This tax information and impact note affects those liable to pay Income Tax, National Insurance contributions and VAT.
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