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Find out about the rules you must follow for spending, borrowing from, or transferring your charity’s permanent endowment.
Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement.
How to tax a beneficial loan arrangement for a director or employee.
Investors and businesses may be legally required to tell the government about certain sensitive acquisitions under the National Security and Investment Act.
How to transfer all your charity’s assets to another charity if it merges, changes structure or closes.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
Find out what sector of businesses are covered by the Money Laundering Regulations, and which premises you'll need to register.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
Guidance about compensation to owners and occupiers of agricultural premises once a compulsory purchase order comes into force.
This page provides an overview of the details provided through the additional information section for the UK Shared Prosperity Fund.
Find out how the Conditional Exemption Tax Incentive scheme works and what may qualify for relief.
This note is part of the statutory guidance under s215 of the HRA 2008 (from 1 April 2024)
You can take different tax-free lump sums from your pension pot depending on the type of protected allowances you hold.
You must provide information on flexible access, pension savings, relevant benefit crystallisation events, lump sum death benefits and overseas transfers.
This guide provides information about being arrested in Turkey and what conditions are like in prison there.
Don’t include personal or financial information like your National Insurance number or credit card details.
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