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Departments, agencies and public bodies
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Data, Freedom of Information releases and corporate reports
Corporation Tax: major change in the nature or conduct of a trade or business.
Consultation on whether a secondary adjustment rule should be introduced into the UK’s transfer pricing legislation and how that rule would be designed.
This tax information and impact note updates the definitions of high quality liquid assets and high quality securities within the Bank Levy legislation.
Draft regulations to amend the definitions of high quality liquid assets and high quality securities.
This tax information and impact note applies to individuals underwriting at Lloyd's and individual partners in Lloyd's partnerships.
Terms of reference for the OTS second phase review of income tax and national insurance alignment
Terms of reference for the OTS review of the corporation tax computation
This tax information and impact note details the payment information HM Revenue and Customs (HMRC) require for payments of a bank Corporation Tax surcharge.
Directions revising details of authenticating a sender's identity and withdrawing consent to use the Inheritance Tax online service.
This tax information and impact note applies to the Homes and Communities Agency (HCA) acquiring land under the Housing and Regeneration Act 2008 (HRA 2008).
Proposed amendments to existing regulations to implement changes to the Construction Industry Scheme (CIS).
A consultation on the detail of the proposed tax framework for the proposed secondary market for pension annuities.
This tax information and impact note applies to businesses and employers that provide company cars, and to employees provided with company cars that are made available for private use.
Tax policy measures announced at Budget 2016.
On 6 April 2016 a tax-free Personal Savings Allowance (PSA) will be introduced for savings income (such as interest) paid to individuals.
Modernising alcohol taxes to tackle fraud and reduce burdens on alcohol businesses.
First published during the 2015 to 2016 Cameron Conservative government
Draft legislation on changes to Shadow Advance Corporation Tax rules.
This tax information and impact note is about changes that are part of a wider package announced at Budget 2016 to tackle the use of disguised remuneration tax avoidance schemes.
This paper seeks views on a proposed framework for changes to the travel and subsistence rules.
Consultation on the tax rules governing distributions by a company.
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