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This Tax Information and Impact Note explains the ending of Stamp Duty Reserve Tax charges for collective investment schemes.
This Tax Information and Impact Note explains the suspension of exemptions, exclusions and reliefs from the Aggregates Levy.
This Tax Information and Impact Note explains further relief available to the mineral extraction industry in respect of costs incurred in obtaining planning permission.
This Tax Information and Impact Note explains how tobacco duties will rise each year until the end of the next Parliament.
This Tax Information and Impact Note explains changes being made to limits affecting the benefits that can be taken from registered pension schemes.
This Tax Information and Impact Note explains the changes to the temporary Annual Investment Allowance.
This Tax Information and Impact Note explains from 1 April 2014 the rate of research and development payable credit for loss making small and medium sized enterprises will increase to 14.5%.
This Tax Information and Impact Note explains the type of expenditure that qualifies for relief under Business Premises Renovation Allowance.
This Tax Information and Impact Note explains the 100% first-year allowances for companies investing in new plant or machinery will be extended for a further 3 years to 31 March 2020.
This Tax Information and Impact Note explains a change to UK VAT law on prompt payment discounts to bring it into line with EU VAT law.
This Tax Information and Impact Note explains how the Seed Enterprise Investment Scheme and the associated Capital Gains Tax relief for re-investing gains in SEIS shares will be made permanent.
This Tax Information and Impact Note introduces regulations for UK businesses,for accounts maintained for accountholders who are tax resident in Isle of Man, Guernsey, Jersey and Gibraltar.
This Tax Information and Impact Note makes two amendments to the Unauthorised Unit Trusts (Tax) Regulations 2013.
Proposed amendment to the VAT imported relief order 1984 for importation of goods from the Channel Islands.
Removal of extended time limit restriction for EU cases
This Tax Information and Impact Note describes the legislative changes to PAYE Regulation 72F.
Proposed amendments to the Income Tax PAYE Regulations 2003.
HM Revenue and Customs' VAT changes for organisers of sports leagues as a result of the First Tier Tribunal decision in the case of Goals Soccer Centres plc.
Double taxation relief - status of the UK's double taxation conventions with countries of the former USSR.
Proposal to abolish Stamp Duty and Stamp Duty Reserve Tax on transfers of interests in Exchange Traded Funds (ETFs).
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