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This tax information and impact note introduces a new Income Tax exemption.
This draft legislation amends the categories of property in the table in section 520(2) of the Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005) in relation to personal portfolio bonds.
This tax information and impact note advises of a new process to allow a donor to give permission to an intermediary to create Gift Aid declarations on their behalf.
This tax information and impact note ends the requirement for tax to be deducted from interest distributions made by certain investment schemes.
This tax information and impact note supports the government's commitment to tackling tax avoidance and aims to deter the future use of disguised remuneration avoidance schemes.
This tax information and impact note is to change the tax valuation of benefits provided through salary sacrifice arrangements.
This legislation removes the Income Tax reliefs on the receipt or buy-back of shares issued to an employee under an employee shareholder agreement made on or after 1 December 2016.
Draft regulations for extension of the voluntary payrolling framework to include non-cash vouchers and credit tokens.
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.
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.
Proposed amendments to existing regulations to implement changes to the Construction Industry Scheme (CIS).
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 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 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 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 businesses and landlords currently using renewals allowance to obtain tax relief for expenditure on replacement and alteration of tools.
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 tax information and impact note applies to Income Tax payers, employers and pension providers.
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