Policy Papers

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19,448 results

TypeTitleStatusStageDate

POLICYIncome Tax personal allowance for those born after 5 April 1938 for 2015 to 2016This Tax Information and Impact Note is about Income Tax personal allowance for those born after 5 April 1938 for 2015 to 2016.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYCorporation Tax: modernising the taxation of corporate debt and derivative contractsThis Tax Information and Impact Note is about modernising the taxation of corporate debt and derivative contracts.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYResearch and development tax credits: increasing generosityThis Tax Information and Impact Note is about increasing the rates of research and development tax credits.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYNational Insurance contributions: employment allowance extension to personal carersThis Tax Information and Impact Note is about extending the employment allowance relief to individuals who employ personal carers.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYStamp Duty Land Tax: treatment of shared ownership properties in lease and leaseback arrangementsThis Tax Information and Impact Note is about SDLT and the treatment of shared ownership properties in lease and leaseback arrange…WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYAir Passenger Duty: children's exemptionThis Tax Information and Impact Note is about changes to the children's exemptions for Air Passenger Duty (APD). WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYInheritance Tax: simplifying charges on trusts and new rules to target avoidance through the use of multiple trustsThis Tax Information and Impact Note is about simplifying Inheritance Tax charges on trusts and introducing new rules to target av…WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYInheritance Tax: exemption for emergency service personnel and humanitarian aid workersThis Tax Information and Impact Note is about Inheritance Tax and exemption for emergency service personnel and humanitarian aid w…WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYDisclosure of tax avoidance schemesThis Tax Information and Impact Note is about strengthening the disclosure of tax avoidance schemes rules.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYCorporation tax: oil and gas taxation and the reduction in supplementary chargeThis Tax Information and Impact Note is about oil and gas taxation and the reduction in supplementary charge.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYCapital allowances: extension of enhanced capital allowances for car and goods vehicles to 2018This Tax Information and Impact Note is about the extension of enhanced capital allowances for car and goods vehicles to 2018.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYFuel Duty: aqua methanol set aside for use, or used, as fuel in any engine, motor or machineryThis Tax Information and Impact Note is about aqua methanol set aside for use, or used, as fuel in any engine, motor or machinery.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYIncome Tax and Corporation Tax: relief for businesses contributing to a partnership funding flood defence schemeThis Tax Information and Impact Note is about relief for businesses contributing to a partnership funding flood defence scheme.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYCorporation Tax: extension of ring fence expenditure supplementThis Tax Information and Impact Note is about the extension of ring fence expenditure supplement for companies involved in the exp…WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYStrengthening penalties for offshore non-complianceThis Tax Information and Impact Note is about strengthening penalties for offshore non-compliance.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYIncome Tax and Capital Gains Tax: enlarging the social investment tax relief schemeThis Tax Information and Impact Note is about enlarging the social investment tax relief scheme.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYVAT: refunds of VAT for search and rescue charitiesThis Tax Information and Impact Note is about VAT refunds for search and rescue charities.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYExemption from Income Tax for the bereavement support paymentThis Tax Information and Impact Note is about exemption from Income Tax for the bereavement support payment.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYChildren's television tax reliefThis Tax Information and Impact Note is about tax relief for children's television programmes.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYTax exemption for travel expenses of members of local authoritiesThis Tax Information and Impact Note is about tax exemption for travel expenses of members of local authorities.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYVAT: refunds of non-recoverable VAT for the London Legacy Development CorporationThis Tax Information and Impact Note is about refunds of non-recoverable VAT for the London Legacy Development Corporation.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYAlcohol Duty: registration of alcohol wholesalersThis Tax Information and Impact Note is about Alcohol Duty and the registration of alcohol wholesalers.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYVAT: refunds to strategic highways companiesThis Tax Information and Impact Note is about VAT refunds to strategic highways companies.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYInheritance Tax: extending exemption for medals and other awardsThis Tax Information and Impact Note is about extending the exclusion from Inheritance Tax (IHT) for medals awarded for valour and…WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYCountry by country reportingThis Tax Information and Impact Note is about country by country reporting by multi national enterprises.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYNational Insurance contributions: abolition of employer contributions for apprentices under 25This Tax Information and Impact Note is about the abolition of employer National Insurance contributions (NICs) for apprentices un…WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYIncome Tax: Gift Aid intermediariesThis Tax Information and Impact Note is about Gift Aid intermediaries processing claims for charities.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYLandfill Tax: compliance work in relation to lower rateThis Tax Information and Impact Note is about Landfill Tax and compliance work in relation to lower rate.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYVAT: power to provide refunds to certain peopleThis Tax Information and Impact Note is about a new VAT power to provide refunds to certain people.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYPromoters of tax avoidance schemesThis Tax Information and Impact Note is about promoters of tax avoidance schemes.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYBlind Person's Allowance, Married Couple’s Allowance and income limit for 2015 to 2016This Tax Information and Impact Note is about Blind Person's Allowance, Married Couple’s Allowance and income limit for 2015 to 20…WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYCorporation Tax: research and development tax credits - consumablesThis Tax Information and Impact Note is about research and development tax credits.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYAnnual Tax on Enveloped Dwellings: increased chargesThis Tax Information and Impact Note is about increased charges to the Annual Tax on Enveloped Dwellings.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYCapital Gains Tax: allowing Entrepreneurs' Relief on deferred gainsThis Tax Information and Impact Note is about allowing Entrepreneurs' Relief on deferred gains. WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYTobacco duty Anti-forestalling restrictionsThis Tax Information and Impact Note is about anti-forestalling restrictions on tobacco duty.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYImproving the operation of the Construction Industry SchemeThis Tax Information and Impact Note is about improving the operation of the Construction Industry Scheme (CIS).WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYDirect recovery of debts due to HMRC from debtors' bank and building society accountsThis Tax Information and Impact Note is about direct recovery of debts due to HM Revenue and Customs from debtors' bank and buildi…WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYIncrease to remittance basis chargeThis Tax Information and Impact Note is about increases to the remittance basis charge. WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYInvestment managers: disguised fee incomeThis Tax Information and Impact Note is about investment managers disguised fee income.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYStamp Duty Land Tax: alternative property financeThis Tax Information and Impact Note is about Stamp Duty Land Tax alternative property finance.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYIncome Tax and Capital Gains Tax: change to venture capital schemes for companies and community organisations benefitting from energy subsidiesThis Tax Information and Impact Note is about changes to venture capital schemes for companies and community organisations benefit…WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYIncome Tax: simplifying the administration of employee expenses including salary sacrificeThis Tax Information and Impact Note is about simplifying the administration of employee expenses including salary sacrifice. WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYCapital Gains Tax: changes to threshold amount for Annual Tax on Enveloped Dwellings-related Capital Gains TaxThis Tax Information and Impact Note is about changes to the threshold amount for Annual Tax on Enveloped Dwellings (ATED). WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYIncome Tax: company car tax rates and bands for 2017 to 2018 and 2018 to 2019This Tax Information and Impact Note is about company car tax rates and bands for 2017 to 2018 and 2018 to 2019WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYCapital Gains Tax: non-residents and UK propertyThis Tax Information and Impact Note is about Capital Gains Tax and non-residents with UK property.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYIncome Tax: special purpose share schemesThis Tax Information and Impact Note is about special purchase share schemes.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYAnnual Tax on Enveloped Dwellings: reducing the administrative burden for businessesThis Tax Information and Impact Note is about reducing the administrative burden for businesses on the Annual Tax on Enveloped Dwe…WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYExemption from Income Tax and National Insurance contributions: lump sums provided under armed forces early departure schemeThis Tax Information and Impact Note is about armed forces departure scheme tax and National Insurance contributions exemption.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYReal time collection of tax on benefits in kind and expenses through voluntary payrollingThis Tax Information and Impact Note is about the voluntary payrolling of benefits in kind and expenses.WithdrawnWithdrawn · BothLast moved10 Dec 2014

POLICYCorporation Tax: simplifying link company requirements for consortium claimsThis Tax Information and Impact Note is about groups who hold shares in a UK consortium company through a group company resident o…WithdrawnWithdrawn · BothLast moved10 Dec 2014