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This document supplements Autumn Statement 2016 with updates on tax consultations, confirms standard uprating changes, and technical changes to tax legislation where no substantive change is being made to the policy.
First published during the 2016 to 2019 May Conservative government
This tax information and impact note specifies amendments to provide double taxation relief from 1 January 2016 in respect of the UK bank levy and contributions made to the Single Resolution Fund.
Draft regulations to extend the period of the interim securitisation regime.
This tax information and impact note further extends the interim regime for those securitisation companies who are taxed under it.
Draft legislation for a technical consultation on consequential amendments for the taxation of corporate debt and derivative contracts.
This Tax Information and Impact Note is about extending a Corporation Tax exemption for a specific government owned company.
This technical note and guidance explains the new legislation to ensure that profits from trading in UK land are fully taxed.
Corporation Tax: major change in the nature or conduct of a trade or business.
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 details the payment information HM Revenue and Customs (HMRC) require for payments of a bank Corporation Tax surcharge.
Draft legislation on changes to Shadow Advance Corporation Tax rules.
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.
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 banks and building societies within the charge to UK Corporation Tax and Bank Levy.
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 banking companies and building societies within the charge to UK Corporation Tax.
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