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This tax information and impact note is about a policyholder who has generated a wholly disproportionate gain to apply to have the gain recalculated.
This measure is to simplify the process for agreeing a PAYE Settlement Agreement (PSA) following on from recommendations made by the OTS.
This tax information and impact note ensures non-natural persons holding residential property in corporate and other 'envelopes' and not using them for a commercial purpose pay a fair share of tax.
This tax information and impact note reduces the extent to which interest payments can be used to erode the UK tax base, raising around £1billion additional tax annually.
This tax information and impact note introduces a new knowledge specific penalty regime to strengthen HM Revenue and Customs fight against VAT fraud.
This tax information and impact note gives guidance for the UK tax system and is directed at individuals who are domiciled outside the UK.
This tax information and impact note is about changes to the Northern Ireland Corporation Tax (NI CT) regime for small or medium sized enterprises (SMEs).
This tax information and impact note will clarify the law on when rights for investors to convert a share from one class to another do not affect a company’s eligibility for the Seed Enterprise Investment Scheme and the Ente…
This tax information and impact note is about ways the Business Investment Relief (BIR) scheme could be changed for remittance basis taxpayers to bring money from overseas to invest in UK businesses.
This tax information and impact note will enable HMRC to progress direct tax enquiries into non-compliance quicker by allowing closure and settlement either voluntarily or through litigation.
This tax information and impact note provides the government with a power to update the list of specified permitted property by regulations.
This tax information and impact note is about employee deductions where their employer pays, meets legal or other costs for proceedings relating to their employment, including indemnity insurance.
This tax information and impact note allows qualifying investors an exemption from Corporation Tax on qualifying disposals of substantial shareholdings.
This tax information and impact note adds specific provisions to the revised UK Patent Box rules introduced in Finance Act 2016.
This tax information and impact note will introduce legislation to taxpayers with undeclared UK tax liabilities for offshore interests by disclosing the information to HM Revenue and Customs (HMRC).
This tax information and impact note is a new Corporation Tax relief for museums and galleries.
This tax information and impact note ends the requirement for tax to be deducted from interest distributions made by certain investment schemes.
This technical note advises on the new 16.5% VAT flat rate for businesses with limited costs which will take effect from 1 April 2017.
This tax information and impact note makes a number of small changes around foreign private and occupational pension regimes.
This tax information and impact note applies to landfill site operators who are liable to pay Landfill Tax in England, Wales and Northern Ireland.
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