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List of the taxes a company (or permanent establishment) claiming exemption must be subject to in a Member State.
How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
Check the availability and any issues affecting the Coronavirus Job Retention Scheme.
Arweiniad i unig fasnachwyr, landlordiaid ac asiantau gofrestru’n gynnar i ddefnyddio ffordd newydd CThEF o roi gwybod am incwm a threuliau hunangyflogaeth ac eiddo ar gyfer y flwyddyn dreth 2025 i 2026.
This guide gives information on Capital Gains Tax treatment (CGT) of Employee Shareholder (ES) shares.
Guidance for employers on the main tax issues regarding employees leaving the company or selling shares to their employer.
Information on how to claim tax relief from employment and support additional HMRC messaging that can be shared.
This guide gives details on the Income Tax treatment of Employee Shareholder shares.
Apply to support your clients with their tax responsibilities and get quicker access to HMRC services on their behalf.
The Extra-Statutory Concession to ‘theatre angels’ is to be withdrawn from 31 March 2017.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
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.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
This overview highlights the main Summer budget 2015 announcements made by the Chancellor.
Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).
This treaty was presented to Parliament in March 2019.
This documents explains the arrangements between the Welsh Government and DWP on applying Welsh rates of Income Tax for benefit claims.
Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.
Overview of the legislation required to implement the provisions set out in Making Tax Digital: Bringing Business Tax into the Digital Age.
How to claim a refund in the current tax year on a death benefit lump sum payment.
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