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This tax information and impact note is about changes that are part of a wider package announced at Budget 2016 to tackle the use of disguised remuneration tax avoidance schemes.
This paper seeks views on a proposed framework for changes to the travel and subsistence rules.
First published during the 2015 to 2016 Cameron Conservative government
Consultation on the tax rules governing distributions by a company.
This tax information and impact note enables the future application of the VAT zero-rate on supplies of women's sanitary products that are currently subject to VAT at the reduced rate of 5%.
This consultation outlines proposed changes to UK partnership legislation, effectively accommodating limited partnerships for private equity investments.
The government is conducting a review of business rates in England in response to concerns from some business ratepayers that the system is in need of reform to make it fit for a 21st century economy.
Explanatory notes and guidance to Finance Bill 2016.
This is the Budget in full. You can find all supporting and related documents below.
This tax information and impact note applies to individuals considering the acquisition of shares in unlisted trading companies.
This tax information and impact note applies to UK casino operators.
This tax information and impact note applies to individuals, trusts and personal representatives who pay Capital Gains Tax.
This tax information and impact note applies to businesses and employers that provide zero emission vans, and employees provided with such vans which are made available for significant private use.
This tax information and impact note applies to owners of cars, vans, motorcycles and holders of motorcycle trade licences.
This tax information and impact note applies to owners of vehicles built more than 40 years ago.
This tax information and impact note applies to overseas businesses, selling goods to UK consumers via online marketplaces, and businesses that control and support the sale of such goods.
This tax information and impact note applies to companies investing in plant or machinery in designated enhanced capital allowance (ECA) sites in Enterprise Zones.
This tax information and impact note applies to insurance and reinsurance groups seeking to transfer insurance risk to capital markets.
This tax information and impact note applies to close companies which make loans to their participators or make other arrangements through which participators extract value.
Updated tax information and impact note applies to members and administrators of registered pension schemes and certain individuals with dependant`s drawdown pensions.
This legislation will apply to options which are entered into on or after 25 November 2015 and exercised on or after 23 March 2016.
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