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Seeking views on the potential introduction of a new employee shareholding vehicle to make it easier for companies wishing to establish employee share schemes.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Draft legislation allowing for the disclosure of limited exporter information.
Documents relating to the OTS competitiveness of UK tax administration review, including the final report published on 9 October 2014.
This is the Autumn Statement in full. You can find supporting and related documents below.
Draft regulations to exclude certain shares issued as a result of a merger between 2 or more Venture Capital Trusts from the provisions on returns of capital introduced by Finance Act 2014.
This Tax Information and Impact Note is about reforming the structure, rates and thresholds for Stamp Duty Land Tax (SDLT).
This Tax Information and Impact Note is about preventing the abuse of late paid interest rules.
This draft legislation is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.
This draft legislation is about restricting corporation tax relief where a company acquires internally generated goodwill.
This Tax Information and Impact Note is about countering avoidance of Income Tax involving losses from miscellaneous transactions.
This Tax Information and Impact Note is about restricting Corporation Tax relief where a company acquires internally generated goodwill.
This draft legislation is about restricting the proportion of banks’ annual taxable profit that can be offset by carried forward losses to 50%.
This Tax Information and Impact Note is about a new high pressure high temperature (HPHT) cluster area allowance.
This draft legislation is about countering avoidance of Income Tax involving losses from miscellaneous transactions.
This draft legislation is about preventing the abuse of late paid interest rules.
This draft legislation is about reforming the structure, rates and thresholds for Stamp Duty Land Tax (SDLT).
This draft legislation is about a new high pressure high temperature (HPHT) cluster area allowance.
This Tax Information and Impact Note is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.
This Tax Information and Impact Note is about restricting the proportion of banks’ annual taxable profit that can be offset by carried forward losses to 50%.
Autumn Statement 2014: This two-page fact sheet provides information on the stamp duty reforms for residential property.
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