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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.
This Tax Information and Impact Note explains how tobacco duties will rise each year until the end of the next Parliament.
This Tax Information and Impact Note explains the reduction in rate of Bingo Duty from 20% to 10% and the update in legislation relating to the Bingo Duty exemption.
This Tax Information and Impact Note explains changes being made to limits affecting the benefits that can be taken from registered pension schemes.
This Tax Information and Impact Note explains the reduction in starting rate for savings to 0% and increase the starting rate band to £5,000.
This Tax Information and Impact Note explains the increase to the personal allowance for those born after 5 April 1948 to £10,500 and the reduction of the basic rate limit to £31,785.
This Tax Information and Impact Note explains how the government will limit the use of converted Venture Capital Trusts share premium accounts to return capital to investors within the next 3 years.
This Tax Information and Impact Note explains the amendments to the new rules for foreign currency accounts in UK banks.
This Tax Information and Impact Note explains the process which will allow the government to legislate for Income Tax and Corporation Tax exemptions for sporting events using secondary legislation.
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