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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.
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 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.
This tax information and impact note applies to groups of companies who hold shares in a UK consortium company through a group company resident outside the UK.
This tax information and impact note applies to banking companies and building societies within the charge to UK Corporation Tax (CT).
This tax information and impact note affects beneficiaries of people who have died with pension savings in a registered pension scheme or non-UK pension scheme.
This tax information and impact note affects companies and individual investors using the Seed Enterprise Investment Scheme (SEIS), Enterprise Investment Scheme (EIS) and Venture Capital Trust scheme (VCT), SEIS and EIS fund…
This tax information and impact note introduces a new exemption from Income Tax and a disregard for National Insurance contributions for travel expenses paid to councillors by their local authority.
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 businesses investing more than £25,000 in plant and machinery from January 2016.
This tax information and impact note applies to incorporated businesses which pay Corporation Tax at the main rate.
This tax information and impact note applies to companies subject to Corporation Tax, which issue or hold debt or which are party to derivative contracts.
This tax information and impact note extends the carried-forward loss allowance to savings banks established under the Savings Bank (Scotland) Act 1819.
This brief explains HM Revenue and Customs position on interest payments following the Court of Appeal in Littlewoods Retail Ltd.
Amendments to the worldwide debt cap (WWDC) provisions to ensure changes to accounting standards do not create unintended additional Corporation Tax liabilities.
HMRC's work to make it easy for customers to deal with their taxes and get things right, by making our products and processes more simple and straightforward, and by improving our customer service.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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