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This measure affects the disposal of stock by businesses liable to corporation tax and income tax.
First published during the 2015 to 2016 Cameron Conservative government
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 Income Tax payers, employers and pension providers.
This tax information and impact note affects purchasers of brand new cars from 1 April 2017 onwards.
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.
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 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 applies to financial institutions, tax advisers and other professionals that may be aware of, or may have given advice in respect of, an offshore account.
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 applies to Income Tax payers with rental income from letting out a room in their home.
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.
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 Income Tax payers, and those whose income is close to the Income Tax threshold.
This tax information and impact note affects individuals and businesses who have debts of over £1,000 payable to the Commissioners for Revenue and Customs under or by virtue of an enactment or under a contract settlement.
This tax information and impact note is for individuals settling property into relevant property trusts, trustees and their advisers.
Don’t include personal or financial information like your National Insurance number or credit card details.
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