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This Tax Information and Impact Note explains the amendments to the Corporation Tax Act 2009 (CTA 09) that apply to groups of companies.
This Tax Information and Impact Note explains the changes to the temporary Annual Investment Allowance.
This Tax Information and Impact Note explains how the government will tax non-domiciles on the overseas employment income it identifies according to the ‘arising’ basis.
This Tax Information and Impact Note explains that research and development allowances will be excluded from the FA 2013 loss buying rules.
This Tax Information and Impact Note explains the type of expenditure that qualifies for relief under Business Premises Renovation Allowance.
This Tax Information and Impact Note explains further relief available to the mineral extraction industry in respect of costs incurred in obtaining planning permission.
This Tax Information and Impact Note explains how any disputed tax must be paid upfront for avoidance schemes covered by the DOTAS rules or counteracted under the GAAR.
This Tax Information and Impact Note explains the operation of s1305A for avoidance schemes involving the transfer of corporate profits.
This Tax Information and Impact Note explains a change to the VAT treatment of gas and electricity.
This Tax Information and Impact Note explains an extension to the package of taxes that affect residential properties held by non-natural persons.
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