Policy Papers

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19,449 results

TypeTitleStatusStageDate

POLICYControl for Low Carbon LeviesThis document provides further detail on how the Control for Low Carbon Levies will work. WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYIncome Tax: Marriage Allowance claims on behalf of deceased partnersThis measure deals with changes to Marriage Allowance announced at Autumn budget 2017, allowing claims on behalf of deceased spous…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYIncome Tax: encouraging more high-growth investment through Venture Capital TrustsThis tax information and impact note deals with changes to Venture Capital Trusts to encourage high growth investment announced at…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYDisguised remuneration: further updateThis tax information and impact note deals with changes to the legislation dealing with disguised remuneration announced at Autumn…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYCorporation Tax: increasing the rate of Research and Development expenditure creditThis tax information and impact note deals with the increase to the rate of research and development expenditure credit announced …WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYStamp Duty Land Tax: higher rates - minor amendmentsThis tax information and impact note deals with changes to the higher rate of stamp duty land tax announced at Autumn Budget 2017…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYDouble taxation relief: changes to targeted anti-avoidance ruleThis tax information and impact note deals with changes to the targeted anti-avoidance rule for Double Taxation Relief. WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYIncome Tax: the Enterprise Investment Scheme and Venture Capital Trusts - encouraging investments in knowledge-intensive companiesThis tax information and impact note deals with changes to the Enterprise Investment Scheme and Venture Capital trusts to encourag…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYAnnual update to the Energy Technology List for first year capital allowancesThis tax information and impact note deals with updates to the lists of technologies and products covered by the energy-saving fir…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYCorporation Tax: exemption for Northern Ireland Education AuthorityThis tax information and impact note deals with the exemption from corporation tax for The Education Authority, the Northern Irela…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYIncome Tax: van benefit charge and fuel benefit charges for cars and vans from 6 April 2018This tax information and impact note deals with increases to the van benefit charge and the car and van fuel benefit charges annou…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYExtend first year tax credits for 5 years and reduce the rate of claimThis tax information and impact note deals with the extension to first year tax credits for energy efficient plant and machinery a…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYVAT: maintain thresholds for 2 years from 1 April 2018This tax information and impact note confirms the VAT registration and deregistration thresholds announced at Autumn Budget 2017. WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYCorporation Tax: capital gains assets transferred to non-resident company - reorganisations of share capitalThis tax information and impact note deals with changes to capital gains tax where assets are transferred to a non-resident compan…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYIncome Tax: scope of qualifying care relief for self-funded Shared Lives paymentsThis tax information and impact note deals with changes to qualifying care relief announced at Autumn Budget 2017.WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYCorporation Tax: intangible fixed assets - related party step-up schemesThis measure deals with clarifications to the tax treatment of a disposal of a company's intangible fixed assets involving non-cas…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYIncome Tax: Venture Capital Trusts - limiting the effect of anti-abuse provisions on commercial mergersThis tax information and impact note deals with limits the scope of an anti-abuse rule relating to share buy-backs by Venture Capi…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYTobacco products duty ratesThis tax information and impact note deals with tobacco duty rates announced at Autumn Budget 2017. WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYAnnual Tax on Enveloped Dwellings: annual chargeable amounts for 2018 to 2019This tax information and impact note sets out the annual chargeable amounts for the Annual Tax on Enveloped Dwellings (ATED) which…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYCorporation Tax: double taxation relief and permanent establishment lossesThis measure deals with changes to double taxation relief for permanent establishments announced at Autumn Budget 2017. WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYIncome Tax: venture capital schemes - relevant investmentsThis tax information and impact note deals with the amendment of the definition of relevant investment for the Enterprise Investme…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYCorporation Tax: capital gains depreciatory transactions within a groupThis measure deals with changes to the treatment of depreciatory transactions in a group of companies announced at Autumn Budget 2…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYTaxable benefits and vehicle excise duty: regime for measuring carbon dioxide emissionsThis tax information and impact note deals with the regime for measuring carbon dioxide emissions for vehicle excise duty and comp…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYDouble taxation: Powers to implement Multilateral InstrumentThis tax information and impact note deals with changes to powers to make double taxation instruments announced at Autumn Budget 2…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYAir passenger duty: rates from 1 April 2019 to 31 March 2020This tax information and impact note deals with the rates of air passenger duty announced at Autumn Budget 2017. WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYIndexing the Minimum Excise TaxThis tax information and impact note deals with the Minimum Excise Tax announced at Autumn Budget 2017. WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYVehicle Excise Duty: rates for cars, vans, motorcycles and motorcycle trade licences from April 2018This tax information and impact note will uprate, by Retail Price Index (RPI), the vehicle excise duty (VED) rates for vans, motor…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYExtension of first year allowances for zero-emission goods vehicles and gas refuelling equipmentThis tax information and impact note deals with the extension to the 100% First Year Allowance for businesses purchasing zero-emis…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYStamp Duty Land Tax: relief for first time buyersThis measure deals with relief for first time buyers announced at Autumn Budget 2017.WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYVehicle Excise Duty: introduction of the diesel supplementThis tax information and impact note deals with the introduction of the diesel supplement announced at Autumn Budget 2017. WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYIncome Tax: cars appropriate percentage - increasing the diesel supplementThis tax information and impact deals with the increase to the diesel supplement from 3% to 4% used for calculating the taxable be…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYCorporation Tax: amendments to the corporate interest restriction rulesThis tax information and impact note deals with amendments to the Corporate Interest Restriction rules announced at Autumn Budget …WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYVAT: refunds to combined authorities, fire and rescue authoritiesThis tax information and impact note deals with refunds to combined authorities announced at Autumn Budget 2017.WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYCorporation Tax: amendments to the hybrid and other mismatches regimeThis tax information and impact note deals with changes to the hybrid and other mismatches regime announced at Autumn Budget 2017.…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYIncome Tax: mileage rates for unincorporated property businessesThis tax information and impact note deals with the introduction of fixed rate mileage expenses for landlords announced at Autumn …WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYRing Fence Corporation Tax: tariff receiptsThis tax information and impact note deals with changes to the taxation of tariff income for petroleum licence holders in the UK a…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYIncome Tax: extending Seafarers' Earnings Deduction to the Royal Fleet AuxiliaryThis tax information and impact note will allow the extension of Seafarers' Earnings Deduction eligible employees to the Royal Fle…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYCorporation Tax: removal of capital gains indexation allowance from 1 January 2018This tax information and impact note deals with the removal of indexation allowance for corporate capital gains announced at Autum…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYVAT: extending joint and several liability for online marketplaces and displaying VAT numbers onlineThis tax information and impact note deals with the extension of joint and several liability for online marketplaces announced at …WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYAutumn Budget 2017: overview of tax legislation and rates (OOTLAR)Tax policy measures announced at Autumn Budget 2017.WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYIncome Tax: venture capital schemes - risk to capital conditionThis tax information and impact note deals with changes to venture capital schemes to introduce a new risk-to-capital condition an…WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYIncome Tax: armed forces accommodation allowance exemptionThis tax information and impact note deals with the income tax exemption for payments made to members of the armed forces to help …WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYStamp duty land tax relief for first-time buyers: Autumn Budget 2017 briefDetails of the government’s reforms to stamp duty land tax relief for first-time buyers.WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYVAT registration threshold: Autumn Budget 2017 briefDetails of the government’s policy on the VAT registration threshold.WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYBuilding the new economy: Autumn Budget 2017 briefDetails of the government’s plan to build a new economy.WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYAir quality: Autumn Budget 2017 briefDetails of the government’s plan to improve air quality in the UK.WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYNHS spending: Autumn Budget 2017 briefDetails of the government’s policy on NHS spending.WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYCorporate tax and the digital economy: Autumn Budget 2017 briefDetails of the government’s reforms to corporate tax in relation to the digital economy.WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYDuty on high strength ciders: Autumn Budget 2017 briefDetails of the government’s reforms to the taxation of high strength cider.WithdrawnWithdrawn · BothLast moved22 Nov 2017

POLICYAutumn Budget 2017: government action to tackle tax avoidance, evasion, non-compliance and aggressive tax planningThe government has introduced over 100 measures to tackle tax avoidance, evasion, non-compliance and aggressive tax planning betwe…WithdrawnWithdrawn · BothLast moved22 Nov 2017