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This tax information and impact note applies to persons who are subject to the transfer pricing rules in respect of a transaction (or series of transactions) with a connected party.
This tax information and impact note applies to businesses registered with HM Revenue and Customs for Landfill Tax.
This tax information and impact note applies to individuals who realise gains on a disposal of a private asset, used in a business carried on by their partnership or company when they retire or reduce their participation in …
This tax information and impact note applies to customers receiving certain state aids.
This tax information and impact note applies to individuals who receive shares under an employee shareholder agreement.
This applies to individuals (including partners in a firm) who transfer their business to a close company and become or remain a participator in the acquiring company.
This tax information and impact note applies to individuals who pay for benefits-in-kind they receive and any employer who provides its employees with benefits-in-kind who then pay for the benefit.
This technical note clarifies aspects of HM Revenue and Custom`s (HMRC`s) view of the legislation that provides tax relief for decommissioning expenditure.
This tax information and impact note applies to banks and building societies within the charge to UK Corporation Tax and Bank Levy.
This tax information and impact note applies to airlines and other aircraft operators, and their passengers.
This tax information and impact note applies to individuals who exercise an Enterprise Management Incentive option to acquire shares.
This tax information and impact note applies to businesses and individuals responsible for accounting for excise duty prior to consumption of the alcohol.
This tax information and impact note applies to owners of objects which have a legacy exemption from Estate Duty on the grounds of their national, scientific, historic or artistic interest.
This tax information and impact note applies to companies and individual investors using the Enterprise Investment Scheme (EIS), Venture Capital Trust (VCT) scheme and EIS fund managers and VCTs.
This tax information and impact note applies to manufacturers, importers, distributors, retailers and consumers of hand-rolling tobacco products.
This tax information and impact note applies to securitisation companies and persons who have transactions with such companies.
This tax information and impact note applies to large multinational groups with UK parent or subsidiary companies involved in cross-border or domestic transactions.
This tax information and impact note applies to businesses and landlords currently using renewals allowance to obtain tax relief for expenditure on replacement and alteration of tools.
This tax information and impact note applies to all insurers who provide non-exempt insurance cover for UK risks and the brokers and agents who act for them.
This tax information and impact note applies to banking companies and building societies within the charge to UK Corporation Tax.
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