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On 6 December 2016, the 4th meeting of the UK-China High Level People to People Dialogue was held in Shanghai, China.
First published during the 2016 to 2019 May Conservative government
These documents relate to the Criminal Finances Bill.
This tax information and impact note introduces a new Income Tax exemption.
This tax information and impact note applies to UK fulfilment houses that handle imported goods on behalf of third parties located outside the EU.
This tax information and impact note applies to operators of co-ownership authorised contractual schemes (CoACS) and investors in CoACS.
This draft regulation sets out the changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’, together with a draft explanatory memorandum.
This draft legislation amends the categories of property in the table in section 520(2) of the Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005) in relation to personal portfolio bonds.
This tax information and impact note provides a backstop to promote fiscal sustainability and against price reductions from manufacturers.
This tax information and impact note applies to the increased rate of Insurance Premium Tax (IPT) paid on premiums which are taxed at the standard rate of IPT by 2%.
This tax information and impact note is about changes to the treatment of freeplays for remote gaming into line with the treatment for free bets under General Betting Duty (GBD).
This tax information and impact note is about the calculation of the taxable value of an asset that is made available to an employee.
This tax information and impact note is about changes to the Customs and Excise Management Act 1979 (CEMA) power to use force to gain entry to vehicles or vessels.
This tax information and impact note advises of a new process to allow a donor to give permission to an intermediary to create Gift Aid declarations on their behalf.
This tax information and impact note is about a policyholder who has generated a wholly disproportionate gain to apply to have the gain recalculated.
This measure is to simplify the process for agreeing a PAYE Settlement Agreement (PSA) following on from recommendations made by the OTS.
This tax information and impact note ensures non-natural persons holding residential property in corporate and other 'envelopes' and not using them for a commercial purpose pay a fair share of tax.
This tax information and impact note reduces the extent to which interest payments can be used to erode the UK tax base, raising around £1billion additional tax annually.
This tax information and impact note introduces a new knowledge specific penalty regime to strengthen HM Revenue and Customs fight against VAT fraud.
This tax information and impact note gives guidance for the UK tax system and is directed at individuals who are domiciled outside the UK.
This tax information and impact note is about changes to the Northern Ireland Corporation Tax (NI CT) regime for small or medium sized enterprises (SMEs).
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