188体育

Skip to main content

100 results

Active filters

  • Accelerated payments of tax for avoidance schemes

    This Tax Information and Impact Note explains how any disputed tax must be paid upfront for avoidance schemes covered by the DOTAS rules or counteracted under the GAAR.

    • Updated:
  • Avoidance schemes involving the transfer of profits

    This Tax Information and Impact Note explains the operation of s1305A for avoidance schemes involving the transfer of corporate profits.

    • Updated:
  • VAT: reverse charge for gas and electricity

    This Tax Information and Impact Note explains a change to the VAT treatment of gas and electricity.

    • Updated:
  • VAT: prompt payment discounts

    This Tax Information and Impact Note explains a change to UK VAT law on prompt payment discounts to bring it into line with EU VAT law.

    • Updated:
  • Taxation of high value UK residential property held by certain non-natural persons

    This Tax Information and Impact Note explains an extension to the package of taxes that affect residential properties held by non-natural persons.

    • Updated:
  • Tobacco duty rates

    This Tax Information and Impact Note explains how tobacco duties will rise each year until the end of the next Parliament.

    • Updated:
  • Millions of parents to get help with childcare costs

    New Tax-Free Childcare scheme to be increased up to 拢2,000 per child and extended to all children under 12 within the first year.

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Aggregates Levy: suspension of exemptions 2014

    This Tax Information and Impact Note explains the suspension of exemptions, exclusions and reliefs from the Aggregates Levy.

    • Updated:
  • Freedom and choice in pensions

    This consultation seeks views on details of the government鈥檚 plans to offer greater flexibility in accessing pensions.

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Bingo Duty: reduction in the rate

    This Tax Information and Impact Note explains the reduction in rate of Bingo Duty from 20% to 10% and the update in legislation relating to the Bingo Duty exemption.

    • Updated: