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This measure amends the reform of loss relief rules to correct a defect in the legislation that may lead to excessive relief being allowed.
This Tax Information and Impact Note is about the update to the definition of “the transfer pricing guidelines” within UK legislation.
This tax information and impact note deals with the draft regulations for the tax treatment of re-insurance arrangements.
This Tax Information and Impact Note is about changes to the regulations allowing groups to enter into simplified arrangements for group relief for carried-forward losses.
Draft regulations to update the securitisation regime to reflect recent accounting changes and commercial developments.
This tax information and impact note updates the securitisation regime to reflect recent accounting changes and commercial developments.
This tax information and impact note deals with the exemption from corporation tax for The Education Authority, the Northern Ireland announced at Autumn Budget 2017.
This tax information and impact note deals with changes to capital gains tax where assets are transferred to a non-resident company and share capital is reorganised as announced at Autumn Budget 2017.
This measure deals with clarifications to the tax treatment of a disposal of a company's intangible fixed assets involving non-cash consideration announced at Autumn Budget 2017.
This measure deals with changes to double taxation relief for permanent establishments announced at Autumn Budget 2017.
This measure deals with changes to the treatment of depreciatory transactions in a group of companies announced at Autumn Budget 2017.
This tax information and impact note deals with amendments to the Corporate Interest Restriction rules announced at Autumn Budget 2017.
This tax information and impact note deals with changes to the hybrid and other mismatches regime announced at Autumn Budget 2017.
This tax information and impact note deals with changes to the taxation of tariff income for petroleum licence holders in the UK and on the UK Continental Shelf announced at Autumn Budget 2017.
This tax information and impact note deals with the removal of indexation allowance for corporate capital gains announced at Autumn Budget 2017.
This tax information and impact note is about changes to Corporation Tax (CT) instalment payments for very large companies.
Proposed secondary and tertiary legislation on Income Tax and VAT affecting Making Tax Digital for businesses.
This measure limits the Bank Levy to UK activities and makes other changes to the regime.
First published during the 2016 to 2019 May Conservative government
Proposed provisions to prevent unintended restrictions on transition to the Corporate Interest Restriction (CIR) rules.
This measure introduces a new statutory requirement for UK headed Multinational enterprises (MNEs), or UK sub groups of MNEs, to make an annual country-by-country report to HM Revenue and Customs (HMRC).
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