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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.
This tax information and impact note will allow the extension of Seafarers' Earnings Deduction eligible employees to the Royal Fleet Auxiliary to claim Seafarers' Earnings Deduction announced at Autumn Budget 2017.
This tax information and impact note deals with changes to venture capital schemes to introduce a new risk-to-capital condition announced at Autumn Budget 2017.
This tax information and impact note deals with the income tax exemption for payments made to members of the armed forces to help meet the cost of accommodation announced at Autumn Budget 2017
This tax information and impact note applies to employed sports persons who receive income from a sporting testimonial or a benefit match which is non-contractual or non-customary.
This tax information and impact note extends an existing exemption for compensation payments to those paid by the new Infected Blood Schemes.
This measure makes changes to the Income Tax calculations of certain partnerships.
First published during the 2016 to 2019 May Conservative government
Proposed secondary and tertiary legislation on Income Tax and VAT affecting Making Tax Digital for businesses.
This measure changes the requirements on debt issued on a multilateral trading facility (MTF) operated by an EEA-regulated stock exchange.
This measure extends an existing exemption for compensation payments to those paid by the Scottish Infected Blood Support Scheme.
This measure details changes to prevent abuse of flexibility in the tax code for capital losses.
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