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This tax information and impact note introduces a new knowledge specific penalty regime to strengthen HM Revenue and Customs fight against VAT fraud.
This tax information and impact note gives guidance for the UK tax system and is directed at individuals who are domiciled outside the UK.
This tax information and impact note is about changes to the Northern Ireland Corporation Tax (NI CT) regime for small or medium sized enterprises (SMEs).
This tax information and impact note will clarify the law on when rights for investors to convert a share from one class to another do not affect a company’s eligibility for the Seed Enterprise Investment Scheme and the Ente…
This tax information and impact note is about ways the Business Investment Relief (BIR) scheme could be changed for remittance basis taxpayers to bring money from overseas to invest in UK businesses.
This tax information and impact note will enable HMRC to progress direct tax enquiries into non-compliance quicker by allowing closure and settlement either voluntarily or through litigation.
This tax information and impact note provides the government with a power to update the list of specified permitted property by regulations.
This tax information and impact note is about employee deductions where their employer pays, meets legal or other costs for proceedings relating to their employment, including indemnity insurance.
This tax information and impact note allows qualifying investors an exemption from Corporation Tax on qualifying disposals of substantial shareholdings.
First published during the 2016 to 2019 May Conservative government
This tax information and impact note adds specific provisions to the revised UK Patent Box rules introduced in Finance Act 2016.
This tax information and impact note will introduce legislation to taxpayers with undeclared UK tax liabilities for offshore interests by disclosing the information to HM Revenue and Customs (HMRC).
This tax information and impact note is a new Corporation Tax relief for museums and galleries.
This tax information and impact note ends the requirement for tax to be deducted from interest distributions made by certain investment schemes.
This tax information and impact note makes a number of small changes around foreign private and occupational pension regimes.
This tax information and impact note applies to landfill site operators who are liable to pay Landfill Tax in England, Wales and Northern Ireland.
This Tax information and impact note gives guidance on contributions to grassroots sport.
This tax information and impact note sets a date of 6 July after the end of the tax year for making good on benefits in kind which are not accounted for in Pay As You Earn ('payrolled').
This tax information and impact note reforms the relief on adapted motor vehicles for disabled wheelchair users in order to clarify the legislation and reduce fraudulent use of the relief and tax avoidance.
This tax information and impact note gives guidance on the calculation of 'reportable income' from offshore funds.
This tax information and impact note amends section 24 of the Finance Act 1994 so officers have the power to examine and take account of goods at any place.
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