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This Tax Information and Impact Note is about amendments to The Unauthorised Unit Trusts (Tax) Regulations 2013.
This Tax Information and Impact Note is about Authorised Investment Funds which mainly invest in assets generating interest returns and income from property to distribute to investors.
From April to get Working Tax Credit (WTC) self-employed people will need to meet new criteria.
HM Revenue and Customs is asking for comments on proposed Commissioners’ Directions on reporting of passenger and crew information for customs purposes.
These draft regulations set out the legal framework required to support the introduction of a new online service for Inheritance Tax (IHT) in 2015 to 2016.
Explanatory notes and guidance to Finance Bill 2015.
This Tax Information and Impact Note affects Inactive members of Limited Liability Partnerships (LLPs) who may be liable to pay Class 2 National Insurance contributions (NICs).
This document sets out the action taken this Parliament to tackle evasion and avoidance.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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.
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