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This tax information and impact note affects individuals and businesses who have debts of over 拢1,000 payable to the Commissioners for Revenue and Customs under or by virtue of an enactment or under a contract settlement.
As part of a review into supporting English regional airports from the impact of APD devolution, this paper explores three options in detail.
First published during the 2015 to 2016 Cameron Conservative government
Draft regulations, together with draft explanatory memorandum, for a period of technical consultation that will close on 2 September 2015.
This tax information and impact note affects the personal representatives and advisors or agents who administer the estate of a deceased person, trustees and other individuals who are liable to Inheritance Tax.
This measure affects companies who recognise purchased goodwill and customer related intangible assets in their accounts, typically on the acquisition of a business.
Seeking views on whether to allow investments made via a crowdfunding platform to be held in Individual Savings Accounts (ISAs)
At Summer Budget the Chancellor of the Exchequer, George Osborne, set out the next stage of the government鈥檚 plan for the East of England.
At Summer Budget the Chancellor of the Exchequer, George Osborne, set out the next stage of the government鈥檚 plan for the Midlands.
This tax information and impact note applies to groups of companies who hold shares in a UK consortium company through a group company resident outside the UK.
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