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This Tax Information and Impact Note explains the type of expenditure that qualifies for relief under Business Premises Renovation Allowance.
This Tax Information and Impact Note explains the 100% first-year allowances for companies investing in new plant or machinery will be extended for a further 3 years to 31 March 2020.
This Tax Information and Impact Note explains a change to UK VAT law on prompt payment discounts to bring it into line with EU VAT law.
This Tax Information and Impact Note explains how the Seed Enterprise Investment Scheme and the associated Capital Gains Tax relief for re-investing gains in SEIS shares will be made permanent.
This Tax Information and Impact Note explains how any disputed tax must be paid upfront for avoidance schemes covered by the DOTAS rules or counteracted under the GAAR.
This Tax Information and Impact Note explains updates to the lists of technologies and products covered by the energy-saving and water efficient enhanced capital allowances schemes.
This Tax Information and Impact Note explains a correction to Capital Gains rollover relief legislation covering proceeds on the disposal of a tangible asset which are reinvested in an intangible fixed asset.
Government priorities for the 15 point Action Plan to counter Base Erosion and Profit Shifting (BEPS).
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
An infrastructure finance update was published alongside Budget 2014.
This 2-page fact sheet provides information on the New ISA (NISA).
This fact sheet provides information on how the new 0% rate works and who will benefit.
Measures confirmed to be included in Finance Bill 2014.
Seeking views on proposals to reform the governance, structure and operation of the Farriers Registration Council (FRC).
Proposals to amend current legislation to remove administrative burdens on clinical commissioning groups (CCGs) and NHS England.
Proposal to use pupil premium data to calculate the discretionary part of the bursary fund for providers of learning for 16- to 19-year-olds.
Inviting views on proposals to revise the fees structure for marine licensing as operated by the Marine Management Organisation (MMO).
Government response to the Committee’s Conclusions and Recommendations.
This Tax Information and Impact Note introduces regulations for UK businesses,for accounts maintained for accountholders who are tax resident in Isle of Man, Guernsey, Jersey and Gibraltar.
List of local authorities intending to freeze or reduce Council Tax in 2014 to 2015.
This document sets out the UK position on improving the lives of women and girls globally.
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