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This draft legislation is about a new high pressure high temperature (HPHT) cluster area allowance.
This Tax Information and Impact Note is about restricting the proportion of banks’ annual taxable profit that can be offset by carried forward losses to 50%.
This Tax Information and Impact Note explains that legislation will be made to amend the Landfill Tax Regulations 1996 for the switch off of Landfill Tax and the closure of the Landfill Communities Fund scheme in Scotland.
This draft legislation amends The Landfill Tax Regulations 1996.
This Tax Information and Impact Note will specify BX Swiss AG as a ‘recognised foreign exchange' and as a ‘recognised foreign options exchange’.
This brief outlines HM Revenue and Customs' position following the European Court of Justice judgment in Skandia America Corp. (USA), filial Sverige (C-7/13).
This brief sets out HM Revenue and Customs' position following the decision of the Upper Tribunal in Lok'nStore Group PLC FTC/05/2013.
This Tax Information and Impact Note explains additions, deletions and amendments to the VAT refund scheme for museums and galleries.
This draft legislation amends the Value Added Tax (Refunds to Museums and Galleries) Order 2001.
These draft regulations set out the additional conditions that expenditure by employers on recommended medical treatment must meet in order to qualify for the tax exemption at section 12 of Finance Act 2014.
This draft legislation inserts a new paragraph 7A to Schedule 7A to the Finance Act 1994.
Changes to the charging and collection of Excise Duty for fuel used in private pleasure craft and for private pleasure flying.
HM Revenue and Customs has published draft regulations to amend the Disregard Regulations 2004 and the Change of Accounting Practice Regulations 2004.
This Tax Information and Impact Note is about amends the operation of the Disregard Regulations.
Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014.
Amendment to Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014.
Amendment to Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses)(Amendment) Regulations 2014.
Technical consultation to analyse amendments to the VAT Regulations arising as a consequence of the introduction of the Mini One Stop Shop (MOSS).
Draft legislation to make a number of changes to the annual allowance legislation following the changes in Finance Act 2011, to help ensure that the annual allowance rules work as intended.
Memorandum for the House of Lords Delegated Powers and Regulatory Reform Committee.
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