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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.
Find draft National Insurance contributions clauses and explanatory notes.
Autumn Statement sets out an increase of more than £800 million through to 2020-2021, in the Scottish Government’s budget.
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.
This tax information and impact note reduces the extent to which interest payments can be used to erode the UK tax base, raising around £1billion additional tax annually.
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.
This tax information and impact note advises of a new process to allow a donor to give permission to an intermediary to create Gift Aid declarations on their behalf.
This tax information and impact note aligns the primary and secondary National Insurance contributons thresholds.
Autumn Statement will be on Wednesday 23 November 2016.
This tax information and impact note adds specific provisions to the revised UK Patent Box rules introduced in Finance Act 2016.
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