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Legislation about the mandatory use of electronic communications and the standards of accuracy and completeness needed in Forms P45, P46 and P46(Pen) for the tax year 2010 to 2011.
Information about approved methods of electronic communications for the delivery of information and making of payments.
Legislation about the mandatory use of electronic communications.
Information about the approved methods of communication for the delivery of information and the making of payments.
This document sets out the government's principles for corporate tax reform, including the timetable and engagement strategy.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Legislation about what types of transactions are an investment transaction for the purposes of the Investment Manager Exemption.
Double taxation relief - status of the UK's double taxation conventions with the former Socialist Federal Republic of Yugoslavia.
Tax treatment of transactions in financial futures and options.
Definition of financial trader for the purposes of paragraph 31 schedule 26 Finance Act 2002.
Claims to loss relief, capital allowances and group relief outside limit.
Treatment of investment managers and their overseas clients.
Enterprise Investment Scheme, Venture Capital Trusts, Corporate Venturing Scheme, Enterprise Management Incentives and Capital Gains Tax Reinvestment Relief (supersedes Statement of Practice 7 (1998).
Corporate Venturing Scheme - applications for advance clearance under Finance Act 2000 Schedule 15 Part X.
Tonnage Tax.
Monthly savings in investment funds.
Stamp Duty: group relief.
Taxation of commission, cashbacks and discounts.
Company's purchase of own shares: Income and Corporation Taxes Act 1988 (See also Tax Bulletin, Issue 21, February 1996, page 280).
Associated companies for small companies' relief and Corporation Tax starting rate: holding companies.
Enhanced stock dividends received by trustees of interest in possession trusts.
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