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This legislation will ensure that trading or property income received in non-monetary form is fully brought into account in calculating taxable profits for transactions occurring on or after 16 March 2016.
This tax information and impact note applies to Income Tax payers, employers and pension providers.
This consultation seeks views on proposals to simplify business energy efficiency tax.
First published during the 2015 to 2016 Cameron Conservative government
The Office of Tax Simplification has published its recommendations on closer alignment of income tax and national insurance contributions following a simplification review.
This Tax Information and Impact Note applies to Individual Savings Account (ISA) savers, as well as banks, building societies and other financial institutions that offer ISAs.
This paper sets out the criteria HMRC will use to identify vulnerable customers in relation to Direct recovery of Debt legislation.
This legislation applies to individuals who are currently non-UK domiciled but will be deemed UK domiciled for Income Tax and Capital Gains Tax purposes
This draft legislation makes changes to National Insurance contributions legislation from April 2016.
Technical consultation on measures for Finance Bill 2016.
This measure relates to the tax and National Insurance Contributions (NICs) treatment of sporting testimonials and benefit matches.
Consultation on the reform of the ‘Wear and Tear Allowance’ applicable to property businesses.
Consultation on the extension of the averaging period for farmers’ profits to 5 years.
Proposals to remove home-to-work travel and subsistence tax relief where a worker is employed through an employment intermediary.
HM Revenue & Customs invites comments on possible changes to rules on deduction of tax from savings income.
Further information on the statutory exemption for trivial benefits in kind and proposed amendments to existing regulations.
Proposed amendments to existing regulations to implement changes to the Construction Industry Scheme (CIS).
This applies to businesses and employers who provide diesel-engined company cars that are made available for employees' private use and those employees.
This applies to customers who have to submit a Self Assessment tax return through a notice to file.
This applies to partners in partnerships which have adopted simplified expenses for Income Tax purposes.
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