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This Tax Information and Impact Note is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.
Budget 2013 announced that the government would improve the way in which uses tax codes as a way to collect tax and debts due to HMRC (coding out). The government consulted on this measure in 2013.
This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.
This Tax Information and Impact Note explains a correction to Capital Gains rollover relief legislation covering proceeds on the disposal of a tangible asset which are reinvested in an intangible fixed asset.
This Tax Information and Impact Note is aimed at Individual members of a limited liability partnership
European Court of Justice decision on Tour Operator Margin Schemes (TOMS) and how this affects UK tour operators and businesses supplying travel services.
List of obsolete Statements of Practice for Capital Gains (individuals and companies).
Finance Bill 2014 TIINs
Tax Information and Impact Note to describe the impact of draft legislation within the National Insurance Contributions Bill.
Information about the approved methods of communication for the delivery of information and the making of payments.
Exemptions for companies' gains on substantial shareholdings - sole or main benefit test - paragraph 5 schedule 7AC Taxation of Chargeable Gains Act 1992.
Corporation Tax Self Assessment enquiries and chargeable gains valuations.
Discovery assessments.
Guidance notes for migrating companies: notice and arrangements for payment of tax.
Double taxation relief: chargeable gains.
The interaction of Income Tax and Inheritance Tax on assets put into settlements.
Partnership: assets owned by a partner.
Company liquidations: shareholders' Capital Gains Tax.
Part disposals of land.
Value shifting: Taxation of Chargeable Gains Act 1992 section 30.
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