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Draft forms AAG6 and AAG7 are being published for comment following the 2014 consultation.
Proposed amendments to the Regulatory Capital Securities Regulations 2013 to include Solvency II compliant instruments and updates to Part 5 CTA 09.
Explanatory notes and guidance to Summer Finance Bill 2015.
First published during the 2015 to 2016 Cameron Conservative government
This strategy document published by HM Revenue and Customs and UK Border Force addresses changes in the illicit tobacco market.
Draft regulations, together with draft explanatory memorandum, for a period of technical consultation that will close on 2 September 2015.
HMRC invites comments on proposed changes to the deduction of income tax at source rules for peer-to-peer interest payments.
This Tax Information and Impact Note applies to businesses investing in energy saving and environmentally beneficial (water efficient) technologies.
Measures confirmed to be included in Finance Bill 2015.
This measure affects companies who recognise purchased goodwill and customer related intangible assets in their accounts, typically on the acquisition of a business.
This measure affects individuals involved in investment management for private equity or other investment funds.
This measure affects the loss relief of large UK multinational companies with overseas subsidiaries.
This measure affects tax relief on compensation payments paid by banks and building societies within the charge to UK corporation tax.
This measure affects taxpayers in litigation cases where there is a tax-related judgement debt with interest due and HMRC is either the debtor or the creditor.
This measure affects the disposal of stock by businesses liable to corporation tax and income tax.
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.
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