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This applies to individuals administering the estates of deceased Individual Savings Account (ISA) savers and beneficiaries of these estates.
This applies to non-UK resident persons that own UK residential property.
This Tax Information and Impact Note is about individuals with savings income, who will be entitled to the personal savings allowance (PSA) from April 2016.
This applies to victims or their surviving spouse or civil partner who have received compensation for wrongs suffered at the hands of the National Socialist regime during the World War II era.
A call for evidence on the current tax treatment of employer provided living accommodation.
This applies to companies, individuals and others, such as trusts or collective investment schemes that let residential properties.
This applies to Individuals who invest in Peer to Peer (P2P) loans using lending platforms.
This applies to individuals who receive a dependants' scheme pension following the death of a member of a registered pension scheme aged 75 or over.
This applies to recipients of payments made by the Netherlands government for victims of national socialist and Japanese aggression during World War II.
Proposed changes to the reduced rate of VAT for the installation of energy saving materials in compliance with a recent decision by the European Court.
This applies to individuals and businesses who deliberately assist taxpayers to hide assets, income and gains offshore.
This applies to those with income or gains arising or transferred offshore who evade their UK tax responsibilities.
A call for evidence to seek views about the use and effect of the existing Gift Aid Small Donations Scheme.
This applies to persons living in Scotland where there is both a debt owed to HM Revenue and Customs (HMRC) and an amount owed by HMRC to that person.
This applies to named public bodies which enter into shared service arrangements, where a funding agreement exists with HM Treasury.
This applies to the 2,000 or so largest businesses in the UK.
This applies to individuals whose total UK tax relieved pension savings are near to or more than £1 million.
This applies to registered landfill operators, environmental bodies, and organisations administering Landfill Communities Fund funded projects.
This applies to businesses that award employment-related securities (ERS), such as shares, or ERS options to employees, and the employees who receive these awards.
This applies to investment managers in receipt of performance-linked rewards.
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