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This Tax Information and Impact Note explains changes being made to limits affecting the benefits that can be taken from registered pension schemes.
This Tax Information and Impact Note explains the increase in the overall amount that can be subscribed to a tax-advantaged New ISA in 2014 to 2015 to 拢15,000.
This Tax Information and Impact Note explains how the government will limit the use of converted Venture Capital Trusts share premium accounts to return capital to investors within the next 3 years.
This Tax Information and Impact Note explains the process which will allow the government to legislate for Income Tax and Corporation Tax exemptions for sporting events using secondary legislation.
This Tax Information and Impact Note explains the exemption from UK Income Tax for non-resident sportspeople on activities which include, support or promote the Glasgow Grand Prix 2014.
This Tax Information and Impact Note explains the amendments to the Corporation Tax Act 2009 (CTA 09) that apply to groups of companies.
This Tax Information and Impact Note explains the changes to the temporary Annual Investment Allowance.
This Tax Information and Impact Note explains how the government will tax non-domiciles on the overseas employment income it identifies according to the 鈥榓rising鈥� basis.
This Tax Information and Impact Note explains from 1 April 2014 the rate of research and development payable credit for loss making small and medium sized enterprises will increase to 14.5%.
This Tax Information and Impact Note explains that research and development allowances will be excluded from the FA 2013 loss buying rules.
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