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Stamp Duty and Stamp Duty Reserve Tax: clearing relief regulations for ICE Clear Europe Limited
This document contains draft legislation introduced by the government, to confirm tax rules to prevent businesses claiming capital allowances for plant and machinery costs met by other businesses.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
This document contains the following information: Fee remissions for the courts and tribunals.
VAT changes affecting how Employee Benefit Consultants for work place pensions will be paid following the Retail Distribution Review.
HM Revenue and Customs’ policy on Stamp Duty Land Tax following the decision of the Tax Tribunal in the case of Robinson Family Ltd.
Tonnage Tax rules for shipping companies and when to carry out a flagging test.
Terms of reference for the employee benefits and expenses review
Draft guidance for trade or property businesses on what is a repair for direct tax purposes.
The VAT implications of Northern Ireland's introduction of a levy on the supply of 'single-use carrier bags.
HM Revenue and Customs’ tax treatment of ‘trail commission’ paid to investors in Collective Investment Schemes and life insurance policies.
Legislation about declaring goods when entering the UK, producing baggage and other effects on entering and leaving the UK, which came into force on 2 August 2011.
Legislation about the movement or removal of goods under section 30 of the Customs and Excise Management Act 1979.
Guidance on Plant and Machinery Allowances (PMA) for qualifying expenditure on second-hand fixtures.
This discussion document outlines the background of the proposal and sets out in detail the elements of the proposal on tax compliance and procurement relating to the declaration of tax compliance.
Consultation document for Legislation of Statement of Practice 1/09 (SP1/09) - Second Summary of responses and draft legislation.
Programme of assurance visits to registered dealers in controlled oils and tied oils under the Class Approval Scheme.
Final report following the review of unapproved employee share schemes. The final report for the tax advantaged employee share schemes review can be found at the bottom of this page.
This briefing provides information to help you understand how PAYE underpayments happen.
This briefing provides information about how overpayments may occur, how to avoid them and what to do if they have been overpaid.
HMRC is making a number of changes to the way we manage the settlement of significant tax disputes, following a report by the Public Accounts Committee in December.
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