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This treaty was presented to Parliament in January 2014.
Find out when you can claim additional loss relief, known as ‘agricultural relief’, if you have agricultural land included in your rental business.
Changes to Taxation Treaties since date of signing, including when they come into force.
Tax treaties and related documents between the UK and Aruba.
Tax treaties and related documents between the UK and Bolivia.
Find out about the penalties that HMRC may charge a person who enabled another person to carry out offshore tax evasion or non-compliance.
Check the availability and any issues affecting the Coronavirus Job Retention Scheme.
Tax treaties and related documents between the UK and Fiji.
Draft guidance for the Inheritance Tax manual due to changes to Inheritance Tax legislation in Finance Bill 2015.
Use the GAAR Advisory Panel opinion on reducing an estate's value via subscription for shares in a new company and gifting shares to an employee succession trust to help you recognise abusive tax arrangements.
If you received Horizon Shortfall Scheme (HSS) compensation between 6 April 2022 and 5 April 2024 you can get support with your Self Assessment tax return.
Get help if you’re a tax agent or adviser who has clients with Capital Gains Tax for trusts and estates income to declare on Self Assessment tax returns.
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.
Find out about guidance changes, how to reverse a Junior Individual Savings Accounts (JISA) subscription and reporting on Lifetime ISAs (LISAs).
Find out about Junior ISA subscription limits, financial passporting for ISA managers, Lifetime ISAs, e-money wallets, annual returns and ISA manager approval.
Tax treaties and related documents between the UK and Kiribati.
Lifetime allowance (LTA) newsletter published by HMRC in March 2024 to update stakeholders on the latest news for pension schemes.
Tax treaties and related documents between the UK and Mongolia.
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