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This tax information and impact note deals with changes to the carried interest rules for Capital Gains Tax announced at Autumn Budget 2017.
Who is likely to be affected Individuals involved in investment management…
1. carried interest (1) In the following provisions of F(No.2)A 2015…
Resolution X. Finance (No.2) bill clause X. Clause X: carried forward…
The government's response to the Low Pay Commission’s recommendations on National Living Wage and National Minimum Wage rates.
First published during the 2016 to 2019 May Conservative government
Guidance for submitting Budget representations.
1. What is a Budget representation? A Budget representation is a written…
This notice sets out how we will use your personal data and explains your…
This guidance note explains the extending joint and several liability for online marketplaces and displaying VAT numbers online.
The Treasury has now concluded its Patient Capital Review, which considered how to support innovative firms to access the finance that they need to scale up.
This is the Autumn Budget in full. You can find supporting and related documents below.
This tax information and impact note deals with the removal of indexation allowance for corporate capital gains announced at Autumn Budget 2017.
This measure deals with relief for first time buyers announced at Autumn Budget 2017.
This position paper sets out the government’s view on the challenges posed by the digital economy for the corporate tax system and its preferred solutions.
Consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.
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