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This measure makes a number of changes to the Social Investment Tax Relief (SITR) scheme.
This measure reforms the tax treatment of certain types of carried-forward loss for Corporation Tax purposes.
This measure amends the rules for certain non-domiciled individuals so they will be treated as domiciled in the UK for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax from the 2017 to 2018 tax year.
This measure 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.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing four of HM Revenue and Customs' (HMRC’s) ESCs.
This measure increases the van benefit charge and the car and van fuel benefit charges for 2017 to 2018.
This tax information and impact note applies to relief from Fuel Duty to prevent double taxation on unleaded petrol vapour captured and returned to stock during loading at refineries and import terminals.
This draft legislation sets out the conditions for claiming an Excise Duty credit - Vapour Recovery Relief.
This tax information and impact note is about the new Raw Tobacco Approval Scheme.
A consultation on draft regulations which cover the calculation, reporting, payment and recovery of the Apprenticeship Levy.
As part of a review into supporting English regional airports from the impact of APD devolution, this paper explores three options in detail.
First published during the 2015 to 2016 Cameron Conservative government
This tax information and impact note advises of a new returns process which uses a standard format that can be submitted electronically for accounting periods ending on or after 31 December 2016.
This draft legislation amends HMRC’s data-gathering powers to Money Service Businesses which provide money transfer, cheque cashing and currency exchange services.
OTS publishes terms of reference for the recently announced review of Stamp Duty on paper transactions
OTS publishes terms of reference for the recently announced review of VAT
Directions giving details on the approved method for filing and format of employment related securities, annual returns and notification of grants of Enterprise Management Incentive options.
Technical consultation on measures for Finance Bill 2017.
This tax information and impact note introduces a new Income Tax exemption.
This tax information and impact note applies to UK fulfilment houses that handle imported goods on behalf of third parties located outside the EU.
This tax information and impact note applies to operators of co-ownership authorised contractual schemes (CoACS) and investors in CoACS.
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