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This tax information and impact note is for individuals settling property into relevant property trusts, trustees and their advisers.
This tax information and impact note applies to businesses investing more than £25,000 in plant and machinery from January 2016.
This tax information and impact note only applies to non-UK resident sports people competing in the London Olympic and Paralympic Anniversary Games 2015 from 24 to 26 July 2015.
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.
Seeking views on draft legislation and explanatory notes amending the rules for the tax-advantaged venture capital schemes announced at Budget 2015.
Government publishes interim findings on the administrative reform of business rates.
This is the Budget in full. You can find supporting and related documents below.
First published during the 2015 to 2016 Cameron Conservative government
Amendments to the Individual Savings Account (ISA) and the Child Trust Funds (CTF) rules to extend the list of eligible investments which can be held in an ISA or CTF.
HMRC's work to make it easy for customers to deal with their taxes and get things right, by making our products and processes more simple and straightforward, and by improving our customer service.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
How the government is reforming the tax system to help improve the state of the public finances, promote economic growth and reward those who work and support families.
An order designating Eurex Deutschland as a recognised futures exchange for the purposes of the Taxation of Chargeable Gains Act 1992.
Amendments to the Individual Savings Accounts (ISA) rules to allow the surviving spouse or civil partner to benefit from an additional ISA allowance.
This Tax Information and Impact Note is about amendments to The Unauthorised Unit Trusts (Tax) Regulations 2013.
These draft regulations set out the legal framework required to support the introduction of a new online service for Inheritance Tax (IHT) in 2015 to 2016.
This Tax Information and Impact Note is about Entrepreneur`s Relief (ER) and changes to the associated disposal rules.
This Tax Information and Inmpact Note amends Section 45 of the Taxation of Chargeable Gains Act 1992 about the Capital Gains Tax (CGT) exemption for gains accrued on the disposal of certain wasting assets.
This Tax Information and Impact Note will deny Entrepreneurs Relief (ER) on disposals of shares in a company that is not a trading company in its own right.
This document outlines how HM Revenue and Customs (HMRC) plans to reduce the administrative burden on taxpayers who currently have to complete an annual Self Assessment tax return.
Draft regulations that introduce provisions for the collection and payment of Class 2 National Insurance through Self Assessment.
Don’t include personal or financial information like your National Insurance number or credit card details.
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