We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This tax information and impact note applies to close companies which make loans to their participators or make other arrangements through which participators extract value.
Who is likely to be affected Close companies which make loans to their…
Additional legislation will provide obligations to deduct Income Tax at source from royalties paid to non-resident persons effective from 28 June 2016.
Who is likely to be affected persons who make intellectual property…
Technical note on the discount rates to be used by the scheme managers of public service pension schemes in calculating transfers payable from the schemes.
Introduction 1.1 Pension legislation obliges occupational pension schemes…
This document sets out a devolution agreement giving the proposed West of England Combined Authority greater control over transport, skills, planning and other areas.
Guidance for local authorities disposing of land assets.
This technical note clarifies aspects of HM Revenue and Custom`s (HMRC`s) view of the legislation that provides tax relief for decommissioning expenditure.
This legislation imposes higher rates of Stamp Duty Land Tax (SDLT) on the purchase of additional residential properties purchases which complete on and after 1 April 2016.
This consultation sets out the details of the higher rates of Stamp Duty Land Tax and seeks views in key areas of its design.
These agreements will result in devolving new powers and responsibilities to Greater Manchester, and adopting a directly elected mayor.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
The Budget speech in full.
This is the Budget in full. You can find all supporting and related documents below.
These agreements set out new powers and responsibilities being devolved to the Liverpool City Region.
This tax information and impact note applies to Income Tax payers, employers and pension providers.
This document contains the government’s plans for business taxes announced at Budget 2016.
This document confirms the design of the Lifetime ISA following detailed discussions with industry since the scheme was announced.
This tax information and impact note applies to companies and unincorporated associations which pay Corporation Tax (CT).
Final report by Nicola Shaw, Chief Executive of High Speed 1, into the future of Network Rail.
The Chancellor of the Exchequer, George Osborne has set out the next stage of his economic plan for Northern Ireland, with an ambitious Budget designed to make the UK fit for the future at a time of increasing global economi…
This tax information and impact note applies to individuals, partners ,trustees, and certain beneficiaries of deceased persons estates to whom the finance costs restriction applies.
This document details the changes announced at Budget 2016 to tackle the use of disguised remuneration (DR) tax avoidance schemes, including those where individuals are paid in loans through structures such as Employee Benef…
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).