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OTS publishes a focus paper to stimulate debate about the future of disincorporation relief
This Tax Information and Impact Note applies to B2C telecommunication services used outside the EU and removal of the use and enjoyment rule.
This clause introduces two minor technical changes to the hybrid and other mismatch rules to ensure that they operate as intended.
First published during the 2016 to 2019 May Conservative government
This clause reforms the tax treatment of certain types of carried-forward loss for Corporation Tax purposes.
This clause introduces a new charge on outstanding loans from disguised remuneration schemes.
This clause introduces a restriction on the amount of interest and other financing amounts that a company may deduct in computing its profits for Corporation Tax purposes.
This clause introduces new rules for deeming individuals domiciled in the UK for tax purposes from April 2017.
This clause extends the Substantial Shareholding Exemption so that companies owned by institutional investors will be exempt from Corporation Tax on disposals of their subsidiary companies without regard to whether the subsi…
This clause ensures that individuals deemed domicile under the new deeming provisions will be subject to Inheritance Tax on their worldwide income and gains.
OTS recommends reform to outdated paper stamp duty system
OTS review and recommendations on simplifying the corporation tax computation is published.
The OTS has published an updated focus paper on tax and the 'Gig' economy.
This tax information and impact note affects individuals with direct descendants and personal representatives of deceased persons, with total assets above the Inheritance Tax threshold.
Proposed provisions to prevent unintended restrictions on transition to the Corporate Interest Restriction (CIR) rules.
Proposed provisions for collective investment vehicles and securitisation companies under the Corporate Interest Restriction (CIR) Rules.
This draft legislation will remove the VAT use and enjoyment provision for business to consumer (B2C) telecommunication services.
Updated analysis of the government's plans to improve access to childcare as part of the Childcare Payments Act 2014.
This briefing explains changes to the PAYE tax system that were introduced from 2 July 2017.
A consultation on renewing and extending the scope of the Double Taxation Treaty Passport (DTTP) scheme.
We are seeking comments on this draft guidance on the hybrids mismatch legislation.
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