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Additional legislation will provide obligations to deduct Income Tax at source from royalties paid to non-resident persons effective from 28 June 2016.

• Updated: 27 June 2016

These agreements set out new powers and responsibilities being devolved to the Liverpool City Region.

• Updated: 16 March 2016

First published during the 2015 to 2016 Cameron Conservative government

This tax information and impact note applies to individuals and trustees who realise gains on shares in a company which invests in a joint venture company.

• Updated: 16 March 2016

This document details the changes announced at Budget 2016 to reform the intermediaries legislation (known as IR35) for public sector engagements.

• Updated: 16 March 2016

This tax information and impact note is about changes that are part of a wider package announced at Budget 2016 to tackle the use of disguised remuneration tax avoidance schemes.

• Updated: 30 March 2016

This document details the changes announced at Budget 2016 to tackle the use of disguised remuneration (DR) tax avoidance schemes, including those where individuals are paid in loans through structures such as Employee Benef…

• Updated: 22 December 2022

The Budget speech in full.

• Updated: 16 March 2016

First published during the 2015 to 2016 Cameron Conservative government

This consultation invites views on whether there is a case for reforming pensions tax relief.

• Updated: 16 March 2016

First published during the 2015 to 2016 Cameron Conservative government

This tax information and impact note applies to airlines and other aircraft operators, and their passengers.

• Updated: 16 March 2016

This tax information and impact note applies to owners of objects which have a legacy exemption from Estate Duty on the grounds of their national, scientific, historic or artistic interest.

• Updated: 16 March 2016