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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
How the government is creating the most competitive tax regime in the G20 to encourage business investment and support growth.
This Tax Information and Impact Note is about Authorised Investment Funds which mainly invest in assets generating interest returns and income from property to distribute to investors.
This Tax Information and Impact Note is about Bank Levy rate changes.
This Tax Information and Impact Note is about carried forward Corporation Tax trading losses, non-trading loan relationship deficits, and management expenses.
This Tax Information and Impact Note is about a new Income Tax exemption when employers give employees or former employees appropriate independent advice for pension schemes.
This Tax Information and Impact Note introduces a new investment allowance to reduce the amount of adjusted ring fence profits subject to the supplementary charge.
This Tax Information and Impact Note is about the increase of Film Tax Relief (FTR) to 25% for all qualifying core expenditure, for all eligible film productions.
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