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This measure amends the reform of loss relief rules to correct a defect in the legislation that may lead to excessive relief being allowed.
A guide to applying for compensation under the Criminal Injuries Compensation Scheme.
The Blue Belt Programme supports the UK Overseas Territories with the protection and sustainable management of their marine environments.
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
Responding to suspected breaches of planning control.
How biodiversity net gain (BNG) applies to irreplaceable habitats.
How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.
Gives key advice on open space, sports and recreation facilities, public rights of way and the new Local Green Space designation.
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 restricting the proportion of banks’ annual taxable profit that can be offset by carried forward losses to 50%.
This measure reforms the tax treatment of certain types of carried-forward loss for Corporation Tax purposes.
Multilateral gain/loss sharing is a way of reallocating finances across a local care economy when delivering new care models
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
Justin Addison, Second Secretary at the UK Delegation to the OSCE, addresses the OSCE's Economic and Environmental Forum First Preparatory Meeting.
Guidance on the planning for mineral extraction in plan making and the application process.
Find guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
What to do if your goods are lost, destroyed or stolen under an ATA Carnet.
How you can lose your protected allowances on pension savings, how to avoid this and how to tell HMRC if you lose protection.
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