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This tax information and impact note details the changes to the regime for Corporate Interest Restriction rules.
HMRC is seeking views on the frequency of official statistics for revenues from oil and gas production and analysis of Petroleum Revenue Tax assessment data.
This tax information and impact note deals with changes to tax treatment for hybrid capital instruments.
This tax information and impact note deals with minor modifications to Diverted Profits Tax.
This tax information and impact note deals with the introduction of legislation to provide for submission of voluntary tax returns to be treated the same as those submitted following to a statutory notice to file.
This tax information and impact note clarifies interest provisions on late payments of Corporation Tax, Diverted Profit Tax, Stamp Duty, Stamp Duty Land Tax, Inheritance Tax and PAYE penalties.
This tax information and impact note details changes for certain mismatches involving permanent establishments and the treatment of regulatory capital.
This tax information and impact note outlines changes to the definition of permanent establishment.
This tax information and impact note provides detail about a new statutory remedy for advance Corporation Tax refund claims.
This tax information and impact note is about changes to the taxation of the UK property income of non-UK resident companies.
This tax information and impact note details the amendments to the reform of loss relief rules.
This tax information and impact note details the increase in tobacco duty and confirms the rate of duty for tobacco for heating.
This tax information and impact note illustrates the intention on capital allowances relating to the cost of land alterations.
We are inviting comments on a draft statutory instrument for an extension to the oil and gas investment and cluster area allowances to include tariff receipts as relevant income.
This measure changes legislation so non-resident companies with a UK property business will be chargeable to Corporation Tax and not Income Tax.
This measure deals with changes to the UK rules concerning exit charges on certain unrealised profits or gains.
This measure is about the extension of security deposit legislation to Corporation Tax and Construction Industry Scheme deductions.
This measure amends legislation after the introduction of International Financial Reporting Standard 16 (IFRS 16), a new accounting standard for leasing.
This measure amends part 10 of the Taxation (International and Other Provisions) Act 2010.
This measure is about disposals of interest in non-residential UK property and changes to payments on account for Capital Gains Tax to within 30 days of the sale or disposal of a residential property.
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