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This applies to those with income or gains offshore who evade their UK tax responsibilities.
This applies to shareholders of close companies who receive a payment from the company which is taxed as a capital gain instead of income to gain a tax advantage.
This applies to personal representatives and beneficiaries of registered pension scheme members who had unused pension funds at the time of their death.
This applies to businesses or individuals who enter into option contracts over UK securities.
This applies to individuals and trusts with straightforward Income Tax or Capital Gains Tax affairs.
This applies to managers of and investors in property authorised investment funds (PAIFs) and co‑ownership authorised contractual schemes (CoACSs).
This applies to individuals who are eligible to average their business profits for Income Tax purposes under the averaging rules for farmers.
This applies to certain companies and their investors intending to use specific tax advantaged venture capital schemes.
This applies to all users of the UK tax system administered by HM Revenue and Customs, who will indirectly benefit from tax simplification.
Establishing a new Innovative Finance Individual Savings Account (ISA) from 6 April 2016 where interest and gains from qualifying peer to peer loans will be eligible for ISA tax advantages.
Find out about interest and gains from peer to peer loans that qualify for tax advantages made through the new Innovative Finance Individual Savings Account (ISA) from 6 April 2016.
This tax Information and impact note explains changes to the Corporation Tax (CT) instalment payment dates for very large companies.
This tax information and impact note details the policy that residential caravans designated for year round occupation, stay zero-rated following a new British Standard (BS).
This brief announces a change to the British Standard (BS 3632:2015) for caravans.
This brief clarifies HM Revenue and Customs policy concerning the interpretation of aggregates levy industrial and agricultural processes relief code 018 in relation to asphalt.
This technical consultation seeks comment on draft legislation to exclude certain companies from the Employment Allowance from April 2016.
HM Revenue and Customs (HMRC) is asking for comments on proposals for reform of the Landfill Communities Fund (LCF) to improve the flow of funding to communities.
This legislation applies to appropriate transactions made by businesses that take place on or after 25 November 2015.
The legislation applies to all transactions involving intangible fixed assets that take place on or after 25 November 2015.
This legislation is about loans or advances made to participators on or after 25 November 2015.
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