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This Tax Information and Impact Note is about denying Entrepreneurs鈥� Relief (ER) for disposals of goodwill to related companies.
The Chief Secretary to the Treasury on the Oil and Gas fiscal review.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Government publishes draft tax legislation to implement Budget and Autumn Statement 2014 policies
The Autumn Statement 2014 speech in full.
Finance Bill 2015 supporting documents.
This draft legislation is about restricting the proportion of banks鈥� annual taxable profit that can be offset by carried forward losses to 50%.
The Prime Minister's Official Spokesperson answered questions about the Autumn Statement and the London Conference on Afghanistan.
This is a statutory document that sets out the government鈥檚 approach to fiscal policy and management of the public finances. The Autumn Statement 2014 update introduces revisions to the fiscal framework.
This overview summarises the main announcements made by the Chancellor which affect HM Revenue and Customs customers.
This Tax Information and Impact Note is about a new high pressure high temperature (HPHT) cluster area allowance.
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