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This clause introduces a new charge on outstanding loans from disguised remuneration schemes.
First published during the 2016 to 2019 May Conservative government
This clause introduces a restriction on the amount of interest and other financing amounts that a company may deduct in computing its profits for Corporation Tax purposes.
This clause introduces new rules for deeming individuals domiciled in the UK for tax purposes from April 2017.
This clause extends the Substantial Shareholding Exemption so that companies owned by institutional investors will be exempt from Corporation Tax on disposals of their subsidiary companies without regard to whether the subsi…
This clause ensures that individuals deemed domicile under the new deeming provisions will be subject to Inheritance Tax on their worldwide income and gains.
How provisions in the UK's withdrawal agreement with the EU, concerning the rights of EU citizens, should be given effect in UK law
The Home Office response to the Independent Chief Inspector’s report 'An interim re-inspection of family reunion applications received at the Istanbul entry clearance decision making centre’.
The Home Office response to the Independent Chief Inspector’s report 'A re-inspection of the administrative review process'.
The Home Office response to the Independent Chief Inspector’s report 'An inspection of entry clearance processing operations in Croydon and Istanbul’.
The Home Office response to the Independent Chief Inspector’s report 'Country of origin information'.
The Home Office response to the Independent Chief Inspector’s report 'A short inspection of the Home Office’s application of the good character requirement in the case of young persons who apply for registration as Briti…
This paper outlines the United Kingdom’s position on privileges and immunities as we negotiate our exit from, and new partnership with, the European Union.
This paper outlines the United Kingdom's position on the ownership and responsibility for special fissile material and related safeguards equipment.
This paper outlines the United Kingdom's position with regards to judicial and administrative proceedings that are ongoing at the point of exit from the European Union.
The purpose of the consultation is to seek views on an alternative model for ONS' publications of GDP estimates.
The estimated direct financial benefits to consumers from the CMA’s competition, markets, mergers and consumer work.
Recommendations to strengthen security of health and care information and ensure people can make informed choices about how their data is used.
The Home Office response to the Independent Chief Inspector’s report 'An Inspection of Border Force operations at east coast seaports'.
The Home Office response to the Independent Chief Inspector of Borders and Immigration’s re-inspection of the complaints handling process.
The Home Office response to the Independent Chief Inspector’s report 'An Inspection of Border Force operations at Gatwick Airport (South Terminal)'.
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