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This consultation sets out proposals to tackle tax avoidance by changing the economics of devising and entering into tax avoidance schemes.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
This is the Budget in full. You can find supporting and related documents below.
This Tax Information and Impact Note explains how certain combined authorities will be entered into a scheme under the VAT Act 1994 through which VAT may be recovered.
Finance Bill 2014 measures announced with effect in March.
Legislation about what types of transactions are an investment transaction for the purposes of the Investment Manager Exemption which came into force on 8 April 2014.
Proposal on approaches to prevent charities being set up for tax avoidance.
Proposal on adding new combined authorities to the existing VAT refunds scheme for local authorities.
A technical consultation on the types of share buy-backs used by Venture Capital Trusts
This Tax Information and Impact Note explains amendments to Income Tax legislation for the Scottish Rate of Income Tax.
This Tax Information and Impact Note explains the operation of s1305A for avoidance schemes involving the transfer of corporate profits.
This Tax Information and Impact Note explains a change to the VAT treatment of gas and electricity.
This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.
This Tax Information and Impact Note explains the ending of Stamp Duty Reserve Tax charges for collective investment schemes.
This Tax Information and Impact Note explains the extended exemption from Vehicle Excise Duty to vehicles constructed before 1 January 1974.
This Tax Information and Impact Note explains the circumstances allowing the transfer of personal allowances.
This Tax Information and Impact Note explains the government’s objective of fairness in the tax system by maintaining the integrity of pensions tax relief.
This Tax Information and Impact Note explains the suspension of exemptions, exclusions and reliefs from the Aggregates Levy.
This Tax Information and Impact Note explains how HM Revenue & Customs may issue a notice to settle dispute where there is a relevant judicial ruling for an avoidance scheme.
This Tax Information and Impact Note explains the increase in the overall amount that can be subscribed to a tax-advantaged New ISA in 2014 to 2015 to £15,000.
This Tax Information and Impact Note explains further relief available to the mineral extraction industry in respect of costs incurred in obtaining planning permission.
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