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This measure widens the definition of beneficiary for qualifying relevant overseas pension schemes.
A Call for Evidence on issues faced by taxpayers making an amendment to a tax return.
A consultation on ‘conditionality’ measures to tackle the hidden economy.
Find the Finance (No.3) Bill 2018 explanatory notes, Financial Secretary to the Treasury’s declaration, impact definitions and draft legislation.
This tax information and impact note details legislation for the application of controlled foreign companies and the anti-tax avoidance directive.
This tax information and impact note explains new legislation dealing with tax avoidance involving profit fragmentation
This measure deals with a new high strength cider and perry band for Alcohol Duty.
This tax information and impact note is about the increase to the minimum qualifying period for Entrepreneurs’ Relief.
This tax information and impact note details new tests to the definition of a personal company for entreprenuers' relief.
This tax information and impact note clarifies interest provisions on late payments of Corporation Tax, Diverted Profit Tax, Stamp Duty, Stamp Duty Land Tax, Inheritance Tax and PAYE penalties.
This tax information and impact note provides information on changes to the van benefit and car and van fuel benefit charge from 6 April 2019.
This tax information and impact note details changes to the residence nil rate band.
This tax information and impact note details the amendments to the reform of loss relief rules.
This tax information and impact note details the increase in tobacco duty and confirms the rate of duty for tobacco for heating.
This tax information and impact note details the uprating of Vehicle Excise Duty.
The OTS is publishing today a report which sets out a strategic vision for the future of guidance for taxpayers and their advisers
This briefing explains what the High Income Child Benefit Charge is, how it works, and who it affects.
The government is seeking comments on the proposed way forward in relation to interest and late payment penalties.
We are inviting views on the scheme for making payments on account of Capital Gains Tax when disposing of residential property.
This measure deals with avoidance schemes where UK traders and professionals avoid UK tax.
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