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Details of the scope of the OTS review into Inheritance Tax are published.
This tax and information impact note is about changes being made to the Pay As You Earn (PAYE) regulations so employers can report car data in respect of cars provided as benefits in kind.
This tax information and impact note tells you about changes being made to the Pay As You Earn (PAYE) regulations so employers can report taxable amounts due in respect of certain benefits in kind.
A summary of the timetable and process the government will use for tax policy making and consultation following the move to a single annual fiscal event.
First published during the 2016 to 2019 May Conservative government
This measure deals with the amendments to the list of permitted property for personal portfolio bonds introduced by regulations.
The consultation concerns certain non-resident companies liable to UK income tax and/or capital gains tax, focusing on UK property business.
This technical consultation seeks comments on draft regulations which allow a Venture Capital Trust (VCT) to exchange shares or securities in a share reorganisation or company reconstruction.
Seeking views on the current tax rules for employee expenses.
This measure deals with changes to Marriage Allowance announced at Autumn budget 2017, allowing claims on behalf of deceased spouses and civil partners.
This tax information and impact note deals with changes to Venture Capital Trusts to encourage high growth investment announced at Autumn Budget 2017.
This tax information and impact note deals with changes to the Enterprise Investment Scheme and Venture Capital trusts to encourage investment in knowledge-intensive companies as announced at Autumn Budget 2017.
This tax information and impact note deals with increases to the van benefit charge and the car and van fuel benefit charges announced at Autumn Budget 2017.
This tax information and impact note deals with changes to capital gains tax where assets are transferred to a non-resident company and share capital is reorganised as announced at Autumn Budget 2017.
This tax information and impact note deals with changes to qualifying care relief announced at Autumn Budget 2017.
This measure deals with clarifications to the tax treatment of a disposal of a company's intangible fixed assets involving non-cash consideration announced at Autumn Budget 2017.
This tax information and impact note deals with limits the scope of an anti-abuse rule relating to share buy-backs by Venture Capital Trusts announced at Autumn Budget 2017.
This tax information and impact note deals with the amendment of the definition of relevant investment for the Enterprise Investment Scheme, Venture Capital Trusts and Social Investment Tax Relief announced at Autumn Budget …
This measure deals with changes to the treatment of depreciatory transactions in a group of companies announced at Autumn Budget 2017.
This measure deals with relief for first time buyers announced at Autumn Budget 2017.
This tax information and impact deals with the increase to the diesel supplement from 3% to 4% used for calculating the taxable benefit-in-kind of a diesel car announced at Autumn Budget 2017.
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