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This tax information and impact note details the increase in tobacco duty and confirms the rate of duty for tobacco for heating.
Who is likely to be affected Manufacturers, importers, distributors,…
This measure is about extending the scope of Tonnage Tax to include elections into the regime by third party ship managers.
Who is likely to be affected Companies liable to Corporation Tax who…
1. Tonnage tax on managing ships Schedule 1 amends Schedule 22 to FA 2000…
Clause 1: Tonnage tax on managing ships Summary 1. This clause and…
This measure is about increasing the limits on capital allowances that lessors of ships can claim on the cost of providing ships for use by ship operators in the tonnage tax regime.
Who is likely to be affected Those who lease vessels to ship operators…
Clause 2: Increase in capital allowances limit for ship leasing Summary 1.…
This measure is about technical clarifications of the relief rules, including what is eligible for relief.
This tax information and impact note relates to reform of Research and Development Tax Relief.
This measure is about the reform of the film, TV and video games tax reliefs to expenditure credits.
Directions for a companies or agents filing returns or making a payments for Income and Corporation Tax.
We welcome views on the potential design of the Making Tax Digital system for incorporated businesses and other organisations within the charge to Corporation Tax.
This tax information and impact note details the amendments to the reform of loss relief rules.
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