Policy Papers

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19,448 results

TypeTitleStatusStageDate

POLICYLegislative changes from the introduction of the Scottish Rate of Income TaxThis Tax Information and Impact Note explains amendments to Income Tax legislation for the Scottish Rate of Income Tax. WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYVAT: reverse charge for gas and electricityThis Tax Information and Impact Note explains a change to the VAT treatment of gas and electricity.WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYAvoidance schemes involving the transfer of profitsThis Tax Information and Impact Note explains the operation of s1305A for avoidance schemes involving the transfer of corporate pr…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYAbolition of Stamp Duty Reserve Tax for collective investment schemesThis Tax Information and Impact Note explains the ending of Stamp Duty Reserve Tax charges for collective investment schemes.WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYCapital Gains Business Asset Rollover ReliefThis Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Reli…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYVehicle excise duty: 40 year rolling exemption for classic vehiclesThis Tax Information and Impact Note explains the extended exemption from Vehicle Excise Duty to vehicles constructed before 1 Jan…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYPensions liberationThis Tax Information and Impact Note explains the government’s objective of fairness in the tax system by maintaining the integrit…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYAggregates Levy: suspension of exemptions 2014This Tax Information and Impact Note explains the suspension of exemptions, exclusions and reliefs from the Aggregates Levy.WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYAvoidance schemes: relevant judicial ruling - notice to settle disputeThis Tax Information and Impact Note explains how HM Revenue & Customs may issue a notice to settle dispute where there is a relev…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYTransferable tax allowances for married couples and civil partnersThis Tax Information and Impact Note explains the circumstances allowing the transfer of personal allowances.WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYCapital Allowances regime: Mineral Extraction AllowanceThis Tax Information and Impact Note explains further relief available to the mineral extraction industry in respect of costs incu…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYTobacco duty ratesThis Tax Information and Impact Note explains how tobacco duties will rise each year until the end of the next Parliament.WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYEconomic and fiscal outlook March 2014This document contains the following information: Office for Budget Responsibility Economic and fiscal outlook March 2014.WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYNew ISA, Junior ISA and Child Trust Fund: increasing the flexibility for savers and investorsThis Tax Information and Impact Note explains the increase in the overall amount that can be subscribed to a tax-advantaged New IS…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYBusiness Premises Renovation AllowanceThis Tax Information and Impact Note explains the type of expenditure that qualifies for relief under Business Premises Renovation…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYModernising the taxation of corporate debt and derivative contracts: updateThis Tax Information and Impact Note explains the amendments to the Corporation Tax Act 2009 (CTA 09) that apply to groups of comp…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYIncome Tax personal allowance for those born after 5 April 1948 and basic rate limit for 2015 to 2016This Tax Information and Impact Note explains the increase to the personal allowance for those born after 5 April 1948 to £10,500 …WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYInheritance Tax: liabilities and foreign currency bank accountsThis Tax Information and Impact Note explains the amendments to the new rules for foreign currency accounts in UK banks. WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYIncreasing pension flexibilityThis Tax Information and Impact Note explains changes being made to limits affecting the benefits that can be taken from registere…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYTargeted anti-avoidance loss buying rules: exclusion of research and development allowancesThis Tax Information and Impact Note explains that research and development allowances will be excluded from the FA 2013 loss buyi…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYMajor sporting events: power to provide for tax exemptionsThis Tax Information and Impact Note explains the process which will allow the government to legislate for Income Tax and Corporat…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYEnterprise Zones: enhanced capital allowancesThis Tax Information and Impact Note explains the 100% first-year allowances for companies investing in new plant or machinery wil…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYSmall and medium sized enterprises Research and Development Tax ReliefThis Tax Information and Impact Note explains from 1 April 2014 the rate of research and development payable credit for loss maki…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYThe starting rate of tax for savingsThis Tax Information and Impact Note explains the reduction in starting rate for savings to 0% and increase the starting rate band…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYVAT: prompt payment discountsThis Tax Information and Impact Note explains a change to UK VAT law on prompt payment discounts to bring it into line with EU VAT…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYAnnual investment allowance: increase to £500,000 for extended temporary periodThis Tax Information and Impact Note explains the changes to the temporary Annual Investment Allowance.WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYVenture Capital Trusts return of capitalThis Tax Information and Impact Note explains how the government will limit the use of converted Venture Capital Trusts share prem…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYArtificial use of dual contracts by non-domicilesThis Tax Information and Impact Note explains how the government will tax non-domiciles on the overseas employment income it ident…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYGlasgow Grand PrixThis Tax Information and Impact Note explains the exemption from UK Income Tax for non-resident sportspeople on activities which i…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYEnhanced capital allowances schemes for energy saving and water efficient technologiesThis Tax Information and Impact Note explains updates to the lists of technologies and products covered by the energy-saving and w…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYMaking the Seed Enterprise Investment Scheme and the Capital Gains Tax reinvestment relief permanentThis Tax Information and Impact Note explains how the Seed Enterprise Investment Scheme and the associated Capital Gains Tax relie…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYAccelerated payments of tax for avoidance schemesThis Tax Information and Impact Note explains how any disputed tax must be paid upfront for avoidance schemes covered by the DOTAS…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYChargeable gains rollover relief: reinvestment in intangible fixed assetsThis Tax Information and Impact Note explains a correction to Capital Gains rollover relief legislation covering proceeds on the d…WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYTackling aggressive tax planning in the global economy: UK priorities for the G20-OECD project for countering Base Erosion and Profit ShiftingGovernment priorities for the 15 point Action Plan to counter Base Erosion and Profit Shifting (BEPS).WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYNational Infrastructure Plan: finance updateAn infrastructure finance update was published alongside Budget 2014.WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYThe New ISA - factsheetThis 2-page fact sheet provides information on the New ISA (NISA).WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYAbolishing the 10% rate of tax on savings income - a fact sheetThis fact sheet provides information on how the new 0% rate works and who will benefit.WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYFinance Bill 2014: overview documents at Budget 2014Measures confirmed to be included in Finance Bill 2014.WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYPanel meeting: 5 March 2014Summary from the Morecambe Bay panel meeting on 5 March 2014.WithdrawnWithdrawn · BothLast moved19 Mar 2014

POLICYAmending the National Health Service Act 2006Proposals to amend current legislation to remove administrative burdens on clinical commissioning groups (CCGs) and NHS England.WithdrawnWithdrawn · BothLast moved17 Mar 2014

POLICYIRP: north Bristol and south Gloucestershire initial assessmentsIndependent Reconfiguration Panel's assessment on community hospital at Frenchay and interim rehabilitation beds at Southmead Hosp…WithdrawnWithdrawn · BothLast moved17 Mar 2014

POLICYGovernment Response to the Justice Select Committee's Report 'Crown Dependencies: developments since 2010'Government response to the Committee’s Conclusions and Recommendations.WithdrawnWithdrawn · BothLast moved17 Mar 2014

POLICYThe International Tax Compliance (Crown Dependencies and Gibraltar) Regulations 2014 This Tax Information and Impact Note introduces regulations for UK businesses,for accounts maintained for accountholders who are…WithdrawnWithdrawn · BothLast moved17 Mar 2014

POLICYLocal authorities intending to freeze Council Tax in 2014 to 2015List of local authorities intending to freeze or reduce Council Tax in 2014 to 2015.WithdrawnWithdrawn · BothLast moved15 Mar 2014

POLICYUK statement on the UN Commission on the Status of Women This document sets out the UK position on improving the lives of women and girls globally. WithdrawnWithdrawn · BothLast moved14 Mar 2014

POLICYEvaluation of TradeMark Southern AfricaEvaluation of TradeMark Southern Africa (TMSA).WithdrawnWithdrawn · BothLast moved14 Mar 2014

POLICYOpen Public Services: 2014 progress reportOpen Public Services Progress Report 2014WithdrawnWithdrawn · BothLast moved14 Mar 2014

POLICYUniversities and growth: government response to the Witty reviewGovernment’s response to Sir Andrew Witty’s review of universities and growth.WithdrawnWithdrawn · BothLast moved14 Mar 2014

POLICYPost-legislative scrutiny of the Counter-Terrorism Act 2008This memorandum to the Home Affairs Committee provides a preliminary assessment of the operation of the Counter Terrorism Act 2008…WithdrawnWithdrawn · BothLast moved14 Mar 2014

POLICYBuilding regulations: housing standards reviewNote supporting the written ministerial statement on the housing standards review.WithdrawnWithdrawn · BothLast moved14 Mar 2014