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This tax information and impact note is about the calculation of the taxable value of an asset that is made available to an employee.

• Updated: 5 December 2016

This tax information and impact note ends the requirement for tax to be deducted from interest distributions made by certain investment schemes.

• Updated: 5 December 2016

Autumn Statement sets out an increase of more than 拢800 million through to 2020-2021, in the Scottish Government鈥檚 budget.

• Updated: 23 November 2016

First published during the 2016 to 2019 May Conservative government

This tax information and impact note allows qualifying investors an exemption from Corporation Tax on qualifying disposals of substantial shareholdings.

• Updated: 5 December 2016

First published during the 2016 to 2019 May Conservative government

This tax information and impact note reduces the extent to which interest payments can be used to erode the UK tax base, raising around 拢1billion additional tax annually.

• Updated: 5 December 2016

This tax information and impact note supports the government's commitment to tackling tax avoidance and aims to deter the future use of disguised remuneration avoidance schemes.

• Updated: 5 December 2016

This tax information and impact note aligns the primary and secondary National Insurance contributons thresholds.

• Updated: 5 December 2016

Autumn Statement will be on Wednesday 23 November 2016.

• Updated: 8 September 2016

First published during the 2016 to 2019 May Conservative government

This tax information and impact note adds specific provisions to the revised UK Patent Box rules introduced in Finance Act 2016.

• Updated: 5 December 2016

This tax information and impact note gives guidance on the calculation of 'reportable income' from offshore funds.

• Updated: 5 December 2016