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This tax information and impact note applies to companies that carry out R&D into prescribed types of vaccine and other medicine.
We are seeking views on whether further protections are needed for the smallest businesses in non-regulated sectors.
First published during the 2015 to 2016 Cameron Conservative government
This technical note clarifies aspects of HM Revenue and Custom`s (HMRC`s) view of the legislation that provides tax relief for decommissioning expenditure.
This tax information and impact note applies to securitisation companies and persons who have transactions with such companies.
This consultation seeks views on proposals to simplify business energy efficiency tax.
This tax information and impact note applies to individuals who receive shares under an employee shareholder agreement.
This tax information and impact note applies to all insurers who provide non-exempt insurance cover for UK risks and the brokers and agents who act for them.
This tax information and impact note applies to customers receiving certain state aids.
This tax information and impact note applies to individuals who realise gains on a disposal of a private asset, used in a business carried on by their partnership or company when they retire or reduce their participation in …
This tax information and impact note applies to businesses and employers that provide company cars, and to employees provided with company cars that are made available for private use.
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