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An invitation to discuss options for changes to the tax treatment of the leasing of plant or machinery.
This tax information and impact note applies to interest, gains and other payments from certain debt securities offered via a crowdfunding platform will qualify for new tax advantages where these investments are held in an i…
Draft legislation on the consulting of amendments to the Individual Savings Account (ISA) Regulations which will provide that interest, gains and other payments from certain debt securities offered via a crowdfunding platfor…
Explanatory Notes and Notes on Resolutions for government amendments and resolutions in Public Bill Committee of Finance Bill 2016
First published during the 2015 to 2016 Cameron Conservative government
This tax information and impact note applies to non-resident athletes competing in the 2016 London Anniversary Games and/or the 2017 World Athletics Championships.
This technical note and guidance explains the new legislation to ensure that profits from trading in UK land are fully taxed.
From 6 April 2016 the Dividend Tax Credit will be replaced by a new Dividend Allowance in the form of a 0% tax rate on the first £5,000 of dividend income per year.
Additional legislation will provide obligations to deduct Income Tax at source from royalties paid to non-resident persons effective from 28 June 2016.
Corporation Tax: major change in the nature or conduct of a trade or business.
Consultation on whether a secondary adjustment rule should be introduced into the UK’s transfer pricing legislation and how that rule would be designed.
This tax information and impact note updates the definitions of high quality liquid assets and high quality securities within the Bank Levy legislation.
Draft regulations to amend the definitions of high quality liquid assets and high quality securities.
This tax information and impact note applies to individuals underwriting at Lloyd's and individual partners in Lloyd's partnerships.
Terms of reference for the OTS second phase review of income tax and national insurance alignment
Terms of reference for the OTS review of the corporation tax computation
This tax information and impact note details the payment information HM Revenue and Customs (HMRC) require for payments of a bank Corporation Tax surcharge.
Directions revising details of authenticating a sender's identity and withdrawing consent to use the Inheritance Tax online service.
This tax information and impact note applies to the Homes and Communities Agency (HCA) acquiring land under the Housing and Regeneration Act 2008 (HRA 2008).
Proposed amendments to existing regulations to implement changes to the Construction Industry Scheme (CIS).
A consultation on the detail of the proposed tax framework for the proposed secondary market for pension annuities.
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