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This applies to shareholders of close companies who receive a payment from the company which is taxed as a capital gain instead of income to gain a tax advantage.
This brief clarifies HM Revenue and Customs policy concerning the interpretation of aggregates levy industrial and agricultural processes relief code 018 in relation to asphalt.
Draft regulations for the implementation of country-by-country reporting.
Partnerships.
This brief explains the government’s position in respect of the decision of the European Court concerning its policy.
Draft regulations defining 'apprentice' for zero-rate employer Class 1 National Insurance contributions (NICs) for apprentices under 25.
Proposed changes to the tax rules for intra-group transfers of long-term life insurance business to provide for certainty of treatment and a more commercial method in calculating the transferor's unrelieved receipts or e…
Draft forms AAG6 and AAG7 are being published for comment following the 2014 consultation.
This tax information and impact note affects purchasers of brand new cars from 1 April 2017 onwards.
This tax information and impact note applies to financial institutions, tax advisers and other professionals that may be aware of, or may have given advice in respect of, an offshore account.
This tax information and impact note affects individuals and businesses who have debts of over £1,000 payable to the Commissioners for Revenue and Customs under or by virtue of an enactment or under a contract settlement.
This tax information and impact note affects the personal representatives and advisors or agents who administer the estate of a deceased person, trustees and other individuals who are liable to Inheritance Tax.
This brief explains HM Revenue and Customs position on interest payments following the Court of Appeal in Littlewoods Retail Ltd.
HMRC's work to reduce its costs and invest in measures to bring in additional revenues.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
The government has published draft tax legislation on administrative provisions for technical consultation.
This Tax Information and Impact Note explains an extension to the package of taxes that affect residential properties held by non-natural persons.
HM Revenue and Customs is asking for comments on proposed Commissioners’ Directions on reporting of passenger and crew information for customs purposes.
Draft regulations that introduce provisions for the collection and payment of Class 2 National Insurance through Self Assessment.
This Tax Information and Impact Note is about technical issues concerning the operation of the Disregard Regulations, in connection with the elections that companies can make under these regulations.
This updated Tax Information and Impact Note gives information on the new measure affecting ship and aircraft stores.
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