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This report examines the response of taxpayers who have been 'deemed domiciled' in the UK due to the 2017 Deemed Domicile reforms to the non-dom tax regime.
This tax information and impact note is about changes to tax relief for assets repurposed for use from oil and gas activity to Carbon Capture Usage and Storage activity.
Second post-implementation review of the Small and Medium sized Business (Finance Platform) Regulations 2015.
Consultation on the 5% increase in Audio-Visual Expenditure Credit and removal of the 80% cap on qualifying expenditure, for UK visual effects costs.
Ahead of Budget later this week, the Chancellor pledges work and welfare overhaul so people who can work, do work.
This tax information and impact note is about 3 administrative changes to the legislation for Audio-Visual and Video Games Expenditure Credits in Part 14A of the Corporation Tax Act 2009.
This tax information and impact note is about a change to legislation to make sure that Research and Development (R&D) expenditure credit (RDEC) qualifying expenditure is included in the calculation of the R&D intens鈥�
This tax information and impact note is about ensuring the validity of certain Advance Pricing Agreements relating to financing arrangements, in line with HMRC鈥檚 existing Statement of Practice 1 (2012).
Terms of reference for the cross-government review of barriers businesses face when adopting established and novel technologies.
This tax information and impact note is about a change to the notice an employer must give to an employee regarding the possible effect of deductions from salary, in relation to a Share Incentive Plan. This change is because鈥�
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