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Provides the government’s responses to recommendations for the sharing economy.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Finance Bill 2015 measures announced with effect in March.
This Tax Information and Impact Note is about Bank Levy rate changes.
This Tax Information and Impact Note is about carried forward Corporation Tax trading losses, non-trading loan relationship deficits, and management expenses.
This Tax Information and Impact Note is about Entrepreneur`s Relief (ER) and changes to the associated disposal rules.
This Tax Information and Inmpact Note amends Section 45 of the Taxation of Chargeable Gains Act 1992 about the Capital Gains Tax (CGT) exemption for gains accrued on the disposal of certain wasting assets.
This Tax Information and Impact Note will deny Entrepreneurs Relief (ER) on disposals of shares in a company that is not a trading company in its own right.
This Tax Information and Impact Note is about a new Income Tax exemption when employers give employees or former employees appropriate independent advice for pension schemes.
This Tax Information and Impact Note introduces a new investment allowance to reduce the amount of adjusted ring fence profits subject to the supplementary charge.
This Tax Information and Impact Note is about the increase of Film Tax Relief (FTR) to 25% for all qualifying core expenditure, for all eligible film productions.
This Tax Information and Impact Note is about treating Commonwealth War Graves Commission (CWGC) and the Imperial War Graves Endowment Fund as charities for tax purposes.
This Tax Information and Impact Note reduces the minimum UK expenditure requirement for Television Tax Relief (TTR) from 25% to 10%.
HM Revenue and Customs (HMRC) is seeking views on 2 options for controls on the holding and movement of raw tobacco.
This Tax Information and Impact Note introduces a new VAT refund scheme for medical courier charities.
This Tax Information and Inmpact Note introduces a new VAT refund scheme for palliative care charities.
This draft legislation sets out the changes to The Value Added Tax Regulations 1995 (SI 1995/2518) relating to input tax and partial exemption.
This Tax Information and Impact Note is about VAT deductions relating to foreign branches and amends VAT Regulations 1995 (SI 1995/2518).
This document outlines how HM Revenue and Customs (HMRC) plans to reduce the administrative burden on taxpayers who currently have to complete an annual Self Assessment tax return.
This call for information invites views and evidence on the benefits and risks of digital currencies.
This is the Budget in full. You can find supporting and related documents below.
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