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This tax information and impact note applies to financial institutions, tax advisers and other professionals that may be aware of, or may have given advice in respect of, an offshore account.
This tax information and impact note affects companies and individual investors using the Seed Enterprise Investment Scheme (SEIS), Enterprise Investment Scheme (EIS) and Venture Capital Trust scheme (VCT), SEIS and EIS fund…
This tax information and impact note applies to Income Tax payers with rental income from letting out a room in their home.
This tax information and impact note introduces a new exemption from Income Tax and a disregard for National Insurance contributions for travel expenses paid to councillors by their local authority.
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 Income Tax payers, and those whose income is close to the Income Tax threshold.
This tax information and impact note affects individuals and businesses who have debts of over £1,000 payable to the Commissioners for Revenue and Customs under or by virtue of an enactment or under a contract settlement.
This tax information and impact note is for individuals settling property into relevant property trusts, trustees and their advisers.
This tax information and impact note applies to businesses investing more than £25,000 in plant and machinery from January 2016.
This tax information and impact note applies to incorporated businesses which pay Corporation Tax at the main rate.
This tax information and impact note only applies to non-UK resident sports people competing in the London Olympic and Paralympic Anniversary Games 2015 from 24 to 26 July 2015.
This tax information and impact note applies to companies subject to Corporation Tax, which issue or hold debt or which are party to derivative contracts.
This tax information and impact note affects the personal representatives and advisors or agents who administer the estate of a deceased person, trustees and other individuals who are liable to Inheritance Tax.
This tax information and impact note extends the carried-forward loss allowance to savings banks established under the Savings Bank (Scotland) Act 1819.
Seeking views on draft legislation and explanatory notes amending the rules for the tax-advantaged venture capital schemes announced at Budget 2015.
Government publishes interim findings on the administrative reform of business rates.
This is the Budget in full. You can find supporting and related documents below.
First published during the 2015 to 2016 Cameron Conservative government
This brief explains HM Revenue and Customs position on interest payments following the Court of Appeal in Littlewoods Retail Ltd.
Amendments to the Individual Savings Account (ISA) and the Child Trust Funds (CTF) rules to extend the list of eligible investments which can be held in an ISA or CTF.
Amendments to the worldwide debt cap (WWDC) provisions to ensure changes to accounting standards do not create unintended additional Corporation Tax liabilities.
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