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Partnerships review: disposal of assets through partnerships
The government has published draft corporation tax legislation for technical consultation.
The government has published draft indirect tax legislation for technical consultation.
These documents detail changes to the National Insurance Contributions Bill for 2013.
Partnerships Review: Class 4 contributions and limited liability partnerships (salaried members)
Double taxation relief: revenue protection
Avoidance schemes using total return swaps
Partnerships review: partnerships with mixed membership
Controlled foreign companies: profit shifting
Changes to the debt cap provisions
Abolition of employers National Insurance contributions for the under 21s
HM Revenue and Customs is seeking views on legislation about Real Time Information including penalties, direct collection and exempt employers.
The Tax Treatment of Financing Costs and Income (Excluded Schemes) Regs 2013
The government announced on 4 March 2013 its intent to amend and clarify eligibility conditions for clubs to be registered under the CASC scheme.
This is the Budget in full. You can find supporting and related documents below.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Changes to allow use of rebated fuel in agricultural vehicles when gritting
Changes to Schedule 1 of the Hydrocarbon Oil Duties Act 1979.
This Tax Information and Impact Note removes the ability of individuals to claim compensating adjustments where the counterparty to the transaction is a company.
This Tax Information and Impact Note is about the use Road Fuel Scale Charges (RFSC) to account for VAT on private use of road fuel purchased by businesses.
The BRB (Residuary) Limited (Tax Consequences) Order 2013
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