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This Tax Information and Impact Note is about the tax treatment of credit losses and amends the Change of Accounting Practice Regulations 2004 (SI 2004/3271).
Proposed changes for the transitional adjustments arising on adoption of International Financial Reporting Standard 9 (IFRS 9) for credit losses.
This brief provides clarification of the VAT treatment of verandahs when sold with caravans.
Draft regulations defining 'apprentice' for zero-rate employer Class 1 National Insurance contributions (NICs) for apprentices under 25.
Terms of reference for the Office of Tax Simplification's review of small company taxation.
Proposed amendments to the Regulatory Capital Securities Regulations 2013 to include Solvency II compliant instruments and updates to Part 5 CTA 09.
This strategy document published by HM Revenue and Customs and UK Border Force addresses changes in the illicit tobacco market.
Draft regulations, together with draft explanatory memorandum, for a period of technical consultation that will close on 2 September 2015.
This Tax Information and Impact Note applies to businesses investing in energy saving and environmentally beneficial (water efficient) technologies.
This tax information and impact note will mainly affect individuals with income of over £150,000, including the value of any pension contributions, who save in a registered pension scheme.
This tax information and impact note affects universities and charities claiming the Research and Development Expenditure Credit (RDEC).
This tax information and impact note applies to businesses that have been paying Aggregates Levy since 1 April 2014.
This tax information and impact note sets out the rate at which the Bank Levy will be charged for the next 6 years.
This tax information and impact note affects those liable to pay Income Tax, National Insurance contributions and VAT.
This tax information and impact note applies to groups of companies who hold shares in a UK consortium company through a group company resident outside the UK.
This tax information and impact note applies to banking companies and building societies within the charge to UK Corporation Tax (CT).
This tax information and impact note affects beneficiaries of people who have died with pension savings in a registered pension scheme or non-UK pension scheme.
This tax information and impact note affects companies and individual investors using the Seed Enterprise Investment Scheme (SEIS), Enterprise Investment Scheme (EIS) and Venture Capital Trust scheme (VCT), SEIS and EIS fund…
This tax information and impact note introduces a new exemption from Income Tax and a disregard for National Insurance contributions for travel expenses paid to councillors by their local authority.
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