Policy Papers

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19,057 results

TypeTitleStatusStageDate

POLICYInquiry into the Removal of Children from Orkney in February 1991This document contains the following information: Inquiry into the Removal of Children from Orkney in February 1991.WithdrawnWithdrawn · BothLast moved27 Oct 1992

POLICYStatement of Practice 8 (1992)Valuation of assets in respect of which Capital Gains Tax gifts holdover relief is claimed.WithdrawnWithdrawn · BothLast moved26 Oct 1992

POLICYStatement of Practice 6 (1992)Accident insurance policies - chargeable events and gains on policies of life insurance.WithdrawnWithdrawn · BothLast moved02 Jul 1992

POLICYStatement of Practice 5 (1992)Non-resident trusts.WithdrawnWithdrawn · BothLast moved20 May 1992

POLICYStatement of Practice 4 (1992)Capital Gains Tax: rebasing elections. WithdrawnWithdrawn · BothLast moved13 May 1992

POLICYStatement of Practice 9 (1992)Partnerships: circumstances in which late elections will be accepted.WithdrawnWithdrawn · BothLast moved04 Apr 1992

POLICYFinancial statement and Budget report 1992 to 1993This document contains the following information: Financial statement and Budget report 1992 to 1993.WithdrawnWithdrawn · BothLast moved10 Mar 1992

POLICYStatement of Practice 2 (1992)Transactions within section 765A ICTA 1988 - movements of capital between residents of EC Member States.WithdrawnWithdrawn · BothLast moved28 Feb 1992

POLICYStatement of Practice 16 (1991)Accountancy expenses arising out of accounts investigations.WithdrawnWithdrawn · BothLast moved03 Dec 1991

POLICYTransfer of land - land mortgagesThis document contains the following information: Transfer of land - land mortgages.WithdrawnWithdrawn · BothLast moved14 Nov 1991

POLICYStatement of Practice 9 (1991)Investigation settlements: retirement annuities and personal pension relief.WithdrawnWithdrawn · BothLast moved30 Jul 1991

POLICYStatement of Practice 8 (1991)Discovery assessments.WithdrawnWithdrawn · BothLast moved25 Jul 1991

POLICYStatement of Practice 7 (1991)Double taxation relief, business profits and unilateral relief.WithdrawnWithdrawn · BothLast moved25 Jul 1991

POLICYStatement of Practice 3 (1991)Finance lease rental payments.WithdrawnWithdrawn · BothLast moved10 Apr 1991

POLICYStatement of Practice 1 (1991)Small companies' rate of Corporation Tax and Corporation Tax starting rate.WithdrawnWithdrawn · BothLast moved06 Mar 1991

POLICYStatement of Practice 8 (1990)Losses on irrecoverable loans in the form of qualifying corporate bonds: loss on early redemption.WithdrawnWithdrawn · BothLast moved06 Dec 1990

POLICYInquiry into the convictions arising out of the bomb attacks in Guildford and Woolwich: interim reportThis document contains the following information: Inquiry into the convictions arising out of the bomb attacks in Guildford and Wo…WithdrawnWithdrawn · BothLast moved13 Jul 1990

POLICYStatement of Practice 1 (1990)Company residence.WithdrawnWithdrawn · BothLast moved09 Jan 1990

POLICYTransfer of land: overreaching beneficiaries in occupationThis document contains the following information: Transfer of land: overreaching beneficiaries in occupation.WithdrawnWithdrawn · BothLast moved20 Dec 1989

POLICYParliamentary Commissioner for Administration: Barlow Clowes affairThis document contains the following information: Parliamentary Commissioner for Administration: first report, session 1989-90: th…WithdrawnWithdrawn · BothLast moved19 Dec 1989

POLICYStatement of Practice 7 (1989)Surrender of advance Corporation Tax.WithdrawnWithdrawn · BothLast moved11 Oct 1989

POLICYStatement of Practice 6 (1989)Delay in rendering tax returns: interest on overdue tax (TMA 1970 s 88).WithdrawnWithdrawn · BothLast moved30 Jul 1989

POLICYStatement of Practice 4 (1989)Company's purchase of own shares: capital gains treatment of distribution received by corporate shareholder.WithdrawnWithdrawn · BothLast moved18 Apr 1989

POLICYStatement of Practice 5 (1989)Rebasing and indexation: shares held at 31 March 1982.WithdrawnWithdrawn · BothLast moved25 Mar 1989

POLICYStatement of Practice 1 (1989)Partnerships: further extension of statement of practice D12.WithdrawnWithdrawn · BothLast moved01 Feb 1989

POLICYLandlord and tenant law: privity of contract and estateThis document contains the following information: Landlord and tenant law: privity of contract and estate.WithdrawnWithdrawn · BothLast moved30 Nov 1988

POLICYStatement of Practice 6 (1988)Double taxation relief: chargeable gains.WithdrawnWithdrawn · BothLast moved04 Nov 1988

POLICYStatement of Practice 7 (1987)Deduction for reasonable funeral expenses.WithdrawnWithdrawn · BothLast moved14 Jul 1987

POLICYStatement of Practice 5 (1987)Tax returns: the use of substitute forms.WithdrawnWithdrawn · BothLast moved14 Jun 1987

POLICYStatement of Practice 6 (1987)Acceptance of property in lieu of Inheritance Tax, Capital Transfer Tax and estate duty.WithdrawnWithdrawn · BothLast moved07 Apr 1987

POLICYStatement of Practice 9 (1986)Partnership mergers and demergers. WithdrawnWithdrawn · BothLast moved10 Dec 1986

POLICYStatement of Practice 8 (1986)Treatment of income of discretionary trusts.WithdrawnWithdrawn · BothLast moved10 Nov 1986

POLICYStatement of Practice 5 (1986)Relief for replacement of business assets: employees and office-holders.WithdrawnWithdrawn · BothLast moved20 Aug 1986

POLICYStatement of Practice 4 (1986)Payments made by employers to employees when in full-time attendance at universities and technical colleges. WithdrawnWithdrawn · BothLast moved03 Aug 1986

POLICYStatement of Practice 10 (1986)Death benefits under superannuation arrangements.WithdrawnWithdrawn · BothLast moved08 Jul 1986

POLICYStatement of change in immigration rules May 1986This document contains the following information: Statement of change in immigration rulesWithdrawnWithdrawn · BothLast moved22 May 1986

POLICYStatement of Practice 3 (1986)Payments to a non-resident from UK discretionary trusts or UK estates during the administration period: double taxation relief.WithdrawnWithdrawn · BothLast moved01 Apr 1986

POLICYStatement of Practice 2 (1986)Offshore funds 7 March 1986. WithdrawnWithdrawn · BothLast moved07 Mar 1986

POLICYStatement of Practice 1 (1986)Capital allowances, machinery and plant, and short-life assets.WithdrawnWithdrawn · BothLast moved15 Jan 1986

POLICYStatement of Practice 6 (1985)Incentive awards.WithdrawnWithdrawn · BothLast moved28 Jul 1985

POLICYStatement of Practice 10 (1984)Foreign bank accounts.WithdrawnWithdrawn · BothLast moved19 Dec 1984

POLICYStatement of Practice 11 (1984)Estate duty: calculation of duty payable on a chargeable event affecting heritage objects previously granted conditional exemption…WithdrawnWithdrawn · BothLast moved01 Nov 1984

POLICYStatement of Practice 7 (1984)Exercise of a power of appointment or advancement over settled property.WithdrawnWithdrawn · BothLast moved10 Oct 1984

POLICYStatement of Practice 6 (1984)Non-resident lessors - TA 1988 section 830.WithdrawnWithdrawn · BothLast moved30 Jul 1984

POLICYStatement of Practice 4 (1983)Artificial separation of business activities.WithdrawnWithdrawn · BothLast moved31 Mar 1983

POLICYStatement of Practice 1 (1982)The interaction of Income Tax and Inheritance Tax on assets put into settlements.WithdrawnWithdrawn · BothLast moved05 Apr 1982

POLICYStatement of Practice 12 (1981)The construction industry tax deduction scheme: carpet fitting.WithdrawnWithdrawn · BothLast moved20 Nov 1981

POLICYStatement of Practice 10 (1981)Payments on account of disability resulting in cessation of employment. WithdrawnWithdrawn · BothLast moved03 Nov 1981

POLICYStatement of Practice 8 (1981)Rollover relief for replacement of business assets: trades carried on successively.WithdrawnWithdrawn · BothLast moved17 Sept 1981

POLICYStatement of Practice 5 (1981)Expenditure on farm drainage.WithdrawnWithdrawn · BothLast moved07 Sept 1981