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This tax information and impact note applies to owners of objects which have a legacy exemption from Estate Duty on the grounds of their national, scientific, historic or artistic interest.
This tax information and impact note applies to companies and individual investors using the Enterprise Investment Scheme (EIS), Venture Capital Trust (VCT) scheme and EIS fund managers and VCTs.
This tax information and impact note applies to manufacturers, importers, distributors, retailers and consumers of hand-rolling tobacco products.
This tax information and impact note applies to securitisation companies and persons who have transactions with such companies.
This tax information and impact note applies to large multinational groups with UK parent or subsidiary companies involved in cross-border or domestic transactions.
This tax information and impact note applies to businesses and landlords currently using renewals allowance to obtain tax relief for expenditure on replacement and alteration of tools.
This tax information and impact note applies to all insurers who provide non-exempt insurance cover for UK risks and the brokers and agents who act for them.
This tax information and impact note applies to banking companies and building societies within the charge to UK Corporation Tax.
This tax information and impact note applies to companies that carry out R&D into prescribed types of vaccine and other medicine.
This tax information and impact note applies to oil and gas companies that operate in the UK or on the UK Continental Shelf (UKCS).
This document details the changes announced at Budget 2016 to reform the intermediaries legislation (known as IR35) for public sector engagements.
This tax information and impact note applies to companies and unincorporated associations which pay Corporation Tax (CT).
The government has announced measures aimed at tackling rapidly growing online VAT evasion targeting overseas businesses and online marketplaces.
This tax information and impact note applies to individuals and trustees who realise gains on shares in a company which invests in a joint venture company.
This legislation will ensure that trading or property income received in non-monetary form is fully brought into account in calculating taxable profits for transactions occurring on or after 16 March 2016.
This legislation changes the rules for calculating the Stamp Duty Land Tax (SDLT) charged on purchases of non-residential properties and transactions involving a mixture of residential and non-residential properties and is e…
This tax information and impact note applies to Income Tax payers, employers and pension providers.
This tax information and impact note applies to small and medium-sized companies (SMEs) making claims for Research and Development (R&D) tax relief within the SME scheme.
This tax information and impact note applies to employers, employees, payroll providers and payroll software providers and will enable the voluntary payrolling of non-cash vouchers and credit tokens.
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