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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.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Tax and tax credit rates and thresholds for 2015-16.
This Tax Information and Impact Note explains that legislation will be made to amend the Landfill Tax Regulations 1996 for the switch off of Landfill Tax and the closure of the Landfill Communities Fund scheme in Scotland.
This draft legislation amends The Landfill Tax Regulations 1996.
This consultation discusses the best way to implement a capital gains tax charge on non-residents.
Consultation about a new power which will allow HMRC to recover debts from the accounts of debtors who are able to pay what they owe but have chosen not to do so.
This Tax Information and Impact Note provides information about the introduction of the voluntary Class 3A contributions.
This Tax Information and Impact Note will specify BX Swiss AG as a ‘recognised foreign exchange' and as a ‘recognised foreign options exchange’.
The OTS has published its final report on tax penalties.
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