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This tax information and impact note applies to operators of co-ownership authorised contractual schemes (CoACS) and investors in CoACS.
This tax information and impact note provides a backstop to promote fiscal sustainability and against price reductions from manufacturers.
This tax information and impact note changes the off-payroll working rules from an individual worker's personal service company (PSC) to any public sector body, agency or third party paying the worker's company.
The Chancellor has issued a remit letter to the National Infrastructure Commission, which includes a binding fiscal remit.
First published during the 2016 to 2019 May Conservative government
This tax information and impact note introduces a new penalty on individuals or entities who enable the use of tax avoidance arrangements.
This tax information and impact note applies to the increased rate of Insurance Premium Tax (IPT) paid on premiums which are taxed at the standard rate of IPT by 2%.
This tax information and impact note prescribes the tax regime, in regulations, for vehicles issuing insurance linked securities (ILS).
This measure increases the van benefit charge and the car and van fuel benefit charges for 2017 to 2018.
This letter commissions the next in-depth study for the NIC following a public call for ideas, and briefly responds to its interim report on the Cambridge-Milton Keynes-Oxford corridor.
This document supplements Autumn Statement 2016 with updates on tax consultations, confirms standard uprating changes, and technical changes to tax legislation where no substantive change is being made to the policy.
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