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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.
The tax information and impact note applies to landfill operators registered for Landfill Tax and organisations with projects funded through Landfill Communities Fund.
This tax information and impact note applies to oil and gas companies that operate in the UK or on the UK Continental Shelf.
This tax information and impact note applies to businesses producing and importing, and consumers of, hydrocarbon oils and alternative fuel products.
This tax information and impact note applies to persons who are subject to the transfer pricing rules in respect of a transaction (or series of transactions) with a connected party.
This tax information and impact note applies to businesses registered with HM Revenue and Customs for Landfill Tax.
This tax information and impact note applies to individuals who realise gains on a disposal of a private asset, used in a business carried on by their partnership or company when they retire or reduce their participation in …
This tax information and impact note applies to customers receiving certain state aids.
This tax information and impact note applies to individuals who receive shares under an employee shareholder agreement.
This applies to individuals (including partners in a firm) who transfer their business to a close company and become or remain a participator in the acquiring company.
This tax information and impact note applies to individuals who pay for benefits-in-kind they receive and any employer who provides its employees with benefits-in-kind who then pay for the benefit.
This technical note clarifies aspects of HM Revenue and Custom`s (HMRC`s) view of the legislation that provides tax relief for decommissioning expenditure.
This tax information and impact note applies to banks and building societies within the charge to UK Corporation Tax and Bank Levy.
This tax information and impact note applies to airlines and other aircraft operators, and their passengers.
This tax information and impact note applies to individuals who exercise an Enterprise Management Incentive option to acquire shares.
This tax information and impact note applies to businesses and individuals responsible for accounting for excise duty prior to consumption of the alcohol.
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