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This tax information and impact note deals with the introduction of legislation to provide for submission of voluntary tax returns to be treated the same as those submitted following to a statutory notice to file.
This tax information and impact note confirms the tax treatment of 4 existing and 5 new social security benefits.
We are inviting views on the draft legislation needed to introduce separate rates of Income Tax in Wales.
This briefing explains what the High Income Child Benefit Charge is, how it works, and who it affects.
This tax information and impact note gives guidance on a new tax allowance for property and trading income.
This measure removes foreign service relief as it applies to the Income Tax applicable to employment termination payments and introduces a residency test.
First published during the 2016 to 2019 May Conservative government
This Tax Information and Impact Note is about the update to the definition of “the transfer pricing guidelines” within UK legislation.
This tax and information impact note is about changes being made to the Pay As You Earn (PAYE) regulations so employers can report car data in respect of cars provided as benefits in kind.
This tax information and impact note tells you about changes being made to the Pay As You Earn (PAYE) regulations so employers can report taxable amounts due in respect of certain benefits in kind.
This measure deals with the amendments to the list of permitted property for personal portfolio bonds introduced by regulations.
This technical consultation seeks comments on draft regulations which allow a Venture Capital Trust (VCT) to exchange shares or securities in a share reorganisation or company reconstruction.
This measure deals with changes to Marriage Allowance announced at Autumn budget 2017, allowing claims on behalf of deceased spouses and civil partners.
This tax information and impact note deals with changes to Venture Capital Trusts to encourage high growth investment announced at Autumn Budget 2017.
This tax information and impact note deals with changes to the Enterprise Investment Scheme and Venture Capital trusts to encourage investment in knowledge-intensive companies as announced at Autumn Budget 2017.
This tax information and impact note deals with increases to the van benefit charge and the car and van fuel benefit charges announced at Autumn Budget 2017.
This tax information and impact note deals with changes to qualifying care relief announced at Autumn Budget 2017.
This tax information and impact note deals with limits the scope of an anti-abuse rule relating to share buy-backs by Venture Capital Trusts announced at Autumn Budget 2017.
This tax information and impact note deals with the amendment of the definition of relevant investment for the Enterprise Investment Scheme, Venture Capital Trusts and Social Investment Tax Relief announced at Autumn Budget …
This tax information and impact deals with the increase to the diesel supplement from 3% to 4% used for calculating the taxable benefit-in-kind of a diesel car announced at Autumn Budget 2017.
This tax information and impact note deals with the introduction of fixed rate mileage expenses for landlords announced at Autumn Budget 2017.
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