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Find out about the type of losses your company can offset against profits in future accounting periods.
This measure introduces a new elective accruals basis for the carried interest rules.
How to work out and claim Corporation Tax relief on trading losses.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
This tax information and impact note deals with changes to the carried interest rules for Capital Gains Tax announced at Autumn Budget 2017.
This measure affects individuals involved in investment management for private equity or other investment funds.
International regulations and required documentation for hauliers transporting dangerous or hazardous goods by road or by vehicles on ships.
An explanation of how holiday entitlement and pay operate during the pandemic, where it differs from the standard holiday entitlement and pay guidance.
When you need to apply for consent, how to apply, and the works that you can do without consent.
The laws on selling, buying and carrying a knife or weapon depend on the type of knife or weapon, your age and your circumstances.
This document gives guidance on the Capital Gains Tax treatment of carried interest legislation announced at Summer Budget 2015 which will have effect from 8 July 2015.
If your pension savings are more than your annual allowance, carry forward unused annual allowances from previous years.
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