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This Tax Information and Impact Note reduces the minimum UK expenditure requirement for Television Tax Relief (TTR) from 25% to 10%.
This Tax Information and Impact Note introduces a new VAT refund scheme for medical courier charities.
This Tax Information and Inmpact Note introduces a new VAT refund scheme for palliative care charities.
This draft legislation sets out the changes to The Value Added Tax Regulations 1995 (SI 1995/2518) relating to input tax and partial exemption.
This Tax Information and Impact Note is about VAT deductions relating to foreign branches and amends VAT Regulations 1995 (SI 1995/2518).
This Tax Information and Impact Note amends the Life Insurance Qualifying Policies (Statement and Reporting Requirements) Regulations 2013 (SI2013/1820).
This Tax Information and Impact Note is about a new Rural Fuel Duty relief scheme for retailers and consumers of unleaded petrol and diesel for use as road fuel within certain areas.
This Tax Information and Impact Note is about amendments to part 2 of the Capital Allowances Act 2001.
This draft clause and schedule amends part 2 of the Capital Allowances Act 2001 about anti-avoidance rules for transactions between connected parties or sale or leaseback transactions.
Draft legislation on changes to the taxation of annuities paid to beneficiaries as announced by the Chancellor in Autumn Statement 2014.
This draft legislation sets out how the changes to the regime for waste fines will apply.
This Tax Information and Impact Note explains the reduction in the number Air Passenger Duty destination bands.
This brief has further guidance on HM Revenue and Customs' position following the European Court of Justice judgment in Skandia America Corp. (USA), filial Sverige (C-7/13).
Introduction of the Tax-Free Childcare Scheme to provide financial support with the cost of childcare for working families.
This draft legislation explains reporting regulations for employment intermediaries.
Use CT600 Budget Insert (2014) for an overview of the main Budget 2014 changes affecting Corporation Tax.
This draft regulation explains the extension of the Fuel Discount Relief Scheme.
This Tax Information and Impact Note is about the extension of the Rural Fuel Duty Relief Scheme.
This Tax Information and Impact Note describes the changes made in legislation to devolve the rate-setting power for corporation tax to Northern Ireland.
This Tax Information and Impact Note is about legislative changes to how and when tax codes are required to be issued.
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