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This tax information and impact note updates The Taxes (Base Erosion and Profit Shifting) (country-by-Country Reporting) Regulations 2016.
This tax information and impact note makes changes to the existing rules which apply tax at 45% to restitution interest payable by HM Revenue and Customs.
This tax information and impact note outlines changes to Corporation Tax legislation dealing with hybrid and other mismatches.
This measure details changes to prevent abuse of flexibility in the tax code for capital losses.
This tax information and impact note details an increase in the cash basis entry threshold for calculating taxable profits.
This measure amends and inserts provisions relating to the calculation of the profits of a property business.
This measure reforms the tax treatment of certain types of carried-forward loss for Corporation Tax purposes.
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.
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 ensures non-natural persons holding residential property in corporate and other 'envelopes' and not using them for a commercial purpose pay a fair share of tax.
This tax information and impact note is about changes to the Northern Ireland Corporation Tax (NI CT) regime for small or medium sized enterprises (SMEs).
This tax information and impact note allows qualifying investors an exemption from Corporation Tax on qualifying disposals of substantial shareholdings.
First published during the 2016 to 2019 May Conservative government
This tax information and impact note adds specific provisions to the revised UK Patent Box rules introduced in Finance Act 2016.
This tax information and impact note is a new Corporation Tax relief for museums and galleries.
This Tax information and impact note gives guidance on contributions to grassroots sport.
This tax information and impact note explains company car tax for ultra low emission cars.
This tax information and impact note will provide for a more flexible loss relief regime.
This tax information and impact note supports the government's commitment to tackling tax avoidance and aims to deter the future use of disguised remuneration avoidance schemes.
This tax information and impact note aligns the primary and secondary National Insurance contributons thresholds.
This legislation simplifies the process for opting out of the Petroleum Revenue Tax (PRT) regime.
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